TAXATION

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Support the Super IRA: Merrill Lynch & Co., Inc., S15763 [1NO]

Amendments

Economic conditions: tax rates, S13427 [20SE]

Families: refundable credit in lieu of deductions for children and increased earned income credit (S. 995), S10510 [19JY]

Internal Revenue Code: extend certain expiring provisions (H.R. 3909), H11328 [26NO]

Medicaid: Federal payments relative to State expenditures made from revenues derived from provider-specific taxes (H.R. 3595), S17988 [23NO], S18184, S18485 [26NO], H10366 [18NO], H10532, H10533, H10534, H10538 [19NO]

Analyses

American Health Security Act (S. 700), S3731 [20MR]

American Jobs and Manufacturing Preservation Act (H.R. 2889), E2509 [11JY]

Comprehensive Health Care Act (S. 314), S1388 [31JA]

Establish Industrial Recapitalization Funds (S. 1285), S7812 [13JN]

Extend certain expiring provisions of the Internal Revenue Code (H.R. 3909), H11275-H11279 [25NO]

Fairplay for Taxpayers Act (S. 1617), S11817 [1AU]

Family Simplification Act (S. 1821), S14593-S14595 [8OC]

Farm Debt Tax Reform Act (S. 900), S4872 [23AP]

Relief to Utilities Installing Acid Rain Reduction Equipment (S. 1234), S7317 [6JN]

Tax Credit on Payments to Cooperative Research Organizations (H.R. 3979), E4192 [26NO]

Tax Laws' Employee Leasing Rules (H.R. 3602), E3492 [22OC]

Taxation of Individual Investment Accounts (H.R. 3363), E3088 [18SE]

Treatment of Gains or Losses From Sale of Assets by Farmer Cooperatives (S. 1522), S10570 [22JY]

Announcements

Inner City Christian Federation of Grand Rapids, MI and Old Kent Financial Corp. form partnership for construction of affordable housing, E3675 [1NO]

Appointments

Conferees: H.R. 3595, medicaid moratorium amendments, H11485 [26NO]

Articles and editorials

. . . And Other Federal Dollars, S2693 [5MR]

Art Your Tax Money Buys, E1309 [18AP]

Baby Boomers Fail as Born-Again Savers, S13959 [30SE]

Backed Into a Corner *** and Hesitating, S18156 [26NO]

Borrow `n' Squander, E3144 [25SE]

Built-in Tax Bias Against Children, E1647 [8MY]

Bush Can No Longer Shy Away From Public Investment, H10396 [18NO]

Bush's Domestic Policy? It's Soak the Middle Class, E1034 [21MR]

Capital Gains Treatment Absolutely Essential for Agriculture, E1393 [23AP]

Caution on Cuts, E3902 [19NO]

Change Tax Code, Stop Hurting Farmers, S9413 [10JY]

Check `No' To Stop This Political Subsidy, H8592 [29OC]

Congress Misses the Boat on Taxes, S7063 [5JN]

Cost of Regulation—Inflation and Recession, E2718 [25JY]

Court-Ordered Taxation, E32 [3JA]

Curing the Banking Crisis and Recession, S3265 [13MR], S3461 [14MR]

Devastation of the Boat Business, S7460 [11JN]

Family Bill Comes Due, E1647 [8MY]

51st State?, E577 [22FE]

Florida Slighted on Roads, S2693 [5MR]

Gasoline-Fueled Cars May Be Running Out of Time, S9498 [10JY]

Grandy Truthful on Fiscal Mess, E3839 [14NO]

Guy Behind the Tree, S7226 [5JN]

Health Care, Education, and Housing Assistance for Persian Gulf Conflict Veterans, H1700 [13MR]

How the Kasten-Weber Tax Cut Will Spur Economic Growth, S18155 [26NO]

Invisible Lawyers Tax, S11108 [26JY]

IRA's Mean Savings and Productivity, E1191 [10AP]

Just Tinkering With Energy—Bush's Plan Avoids the Tough Steps, E671 [28FE]

Laffer Curve in Reverse, S11387 [30JY]

Luxury Tax Sinks U.S. Boating Industry, S7063 [5JN], E1381 [23AP]

New Budget Games, S12714 [11SE]

New Luxury Tax May Cost More Than It Can Bring In, S3275 [13MR]

New Luxury Tax on Boats May Cost the Rich Some Money, but It Costs Workers Their Jobs, S3276 [13MR]

'92 Race Stopping the Buck Here—The Dollar Checkoff on the Tax Form Doesn't Work—So Let's End It, H8591 [29OC]

Ohio Power Decision Could Close Coal Mine, E593 [22FE]

One Small Capital Gain—One Big Tax, S16508 [13NO], E3900 [19NO]

Pearson Yachts Files for Chapter 11—Portsmouth Firm Says Restructuring Vital for Survival, S3276 [13MR]

Puerto Rico Is Not the Enemy, E3003 [12SE]

Reagan's Awesome Economic Boom, S5692 [9MY], E1658 [8MY]

Rich Got Richer, Poor Got Poorer, Study Says, S10727 [24JY]

Richards To Testify on Medicaid Funding, H10525 [19NO]

Skewing Data To Discredit Reagan, S11226 [29JY]

Student Loans Weigh Down Graduates, E74 [3JA]

Subsidizing Oil Spills, E1503 [30AP]

Tax Reform Provision Damaging N.J. Economy, E3366 [10OC]

Taxing Disparity—IRS Excels at Tracking the Average Earner, but Not the Wealthy, S9958 [15JY]

U.S. Can Do Better Without Income Tax, E2802 [1AU]

U.S. Units Hit With Tax Bills of 50 Billion of Yen, H34 [3JA]

War's Inevitable Fifth Horseman, S2272 [22FE]

Washington Presses Japan To Open Construction Jobs, E1634 [7MY]

Whatever Happened to Deindustrialization?, S4138 [22MR]

Which Boskin Is Right? The Adviser Versus the Professor, S2749 [6MR]

Why Job Growth Has Come to a Standstill, H7794 [10OC]

Bills and resolutions

Advertising: deny deduction to persons who discriminate against minorities in communications industry (see H.R. 285, H78 [4JA])

———disallow advertising deduction for tobacco products unless payments are made to advertise health effects of smoking (see H.R. 440, H83 [4JA])

Aeronautics: air transportation (see H.R. 3653, H8661 [29OC])

———repeal luxury tax on aircraft (see S. 1239, S7290 [6JN]; H.R. 2581, H4098 [6JN])

———sale of international airline routes (see S. 338, S1368 [31JA])

———treatment of certain aviation related excise taxes (see S. 1905, S15801 [1NO])

———treatment of travel on company aircraft (see S. 1346, S8310 [20JN])

Aged: credit for caretaking of disabled elderly persons (see H.R. 407, H82 [4JA])

———employer tax credit for hiring certain older individuals (see H.R. 130, H57 [3JA])

———treatment of medical expenses of handicapped individuals over age 65 (see H.R. 498, H385 [11JA])

Agriculture: encourage parity giving to increase prices to farmers and assist the hungry (see H.R. 3944, H11885 [26NO])

———exempt certain workers from the withholding of income taxes from wages (see H.R. 2879, H5432 [11JY])

———extend retroactive period during which farm insolvency transactions are exempt from the prior law alternative minimum tax (see H.R. 84, H56 [3JA])

———increase prices to farmers while assisting in feeding the hungry (see S. 1826, S14588 [8OC])

Alcoholic beverages: occupational tax on retail dealers in liquors and beer (see H.R. 1484, H1848 [19MR])

———occupational taxes on retail dealers in liquors and beer (see S. 1452, S9839 [11JY])

———occupational taxes relative to production or sale (see H.R. 3781, H10268 [14NO])

Angola: restore foreign tax credits (see S. 1456, S9839 [11JY])

Armed Forces: additional support for members participating in operations in the Persian Gulf (see H.R. 557, H604 [18JA])

———allow individuals to transfer separation pay into an eligible retirement plan (see H.R. 1549, H2013 [21MR])

———allow penalty-free distributions for participants in Operation Desert Shield (see S. 342, S1505 [5FE]; H.R. 796, H889 [5FE])

———applicability of combat-related tax benefits to certain additional participants in the Persian Gulf conflict (see H.R. 1119, H1162 [26FE])

———applicability of combat-related tax benefits to reservists and National Guard members deployed overseas (see H.R. 1359, H1473 [7MR])

———application of combat-related tax benefits to Operation Desert Storm participants (see H.R. 928, H991 [6FE])

———combat-related tax benefits to officers who served in the Persian Gulf conflict (see H.R. 2272, H2901 [8MY])

———credits to employers employing members of the Ready Reserve or the National Guard (see H.R. 1125, H1278 [27FE])

———earned income tax credit for military families overseas (see H.R. 1677, H2108 [9AP])

———exclude certain military pay from gross income (see H.R. 696, H780 [29JA])

———limit combat pay tax exclusion to the amount excludable from gross income (see H.R. 1780, H2259 [16AP])

———mortgage revenue bond financing for members serving in Persian Gulf (see H.R. 1163, H1279 [27FE]; H.R. 1164, H1279 [27FE]

———tax deduction for gifts to families of members killed while serving in Persian Gulf (see H.R. 1709, H2135 [10AP])

———transfer of separation pay into eligible retirement plans (see S. 252, S1053 [23JA])

———treatment of certain deductions for Reserve units or members of the National Guard relative to computing adjusted gross income (see H.R. 58, H55 [3JA])

———treatment of certain deductions of members of Reserve units (see S. 246, S1052 [23JA])

———treatment of combat pay received by a commissioned officer (see H.R. 863, H988 [6FE])

———treatment of compensation received by members for active service in a dangerous foreign area (see S. 199, S439 [14JA])

———treatment of early distributions of retirement plans relative to active duty military reserves (see H.R. 926, H991 [6FE])

———treatment of income received by retired military personnel working for the Junior ROTC (see H.R. 3801, H10365 [18NO])

———voluntary withholding of State income tax from certain monthly annuity programs (see H.R. 1151, H1279 [27FE])

Assets: indexing of certain (see H.R. 2479, H3709 [29MY])

———indexing of the basis of certain assets (see H.R. 2863, H5340 [10JY])

Bankruptcy: automatic stay in proceedings relative to State property taxes (see S. 1017, S5502 [8MY])

———exclude certain pension plans from an individual's estate (see H.R. 3804, H10543 [19NO])

BLM: payments in lieu of taxes for lands acquired by the Government (see H.R. 3917, H11288 [25NO])

Blue Cross and Blue Shield: treatment of organizations (see H.R. 2527, H3854 [4JN])

Boating: repeal luxury tax on purchase of vessels (see S. 649, S3191 [13MR])

Boats: repeal excise tax (see S. Res. 181, S13180 [17SE])

———repeal luxury tax (see H.R. 2487, H3709 [29MY])

———repeal the luxury tax (see H.R. 613, H683 [23JA]; H.R. 951, H1023 [19FE]; H.R. 1020, H1078 [20FE])

Budget: constitutional amendment to require balanced, accountability in tax legislation, and line-item veto of appropriations (see H.J. Res. 285, H5049 [25JN])

———eliminate the tax expenditure budget (see H.R. 1413, H1757 [13MR])

———research and experimental expenditures (see S. 752, S3929 [21MR]; H.R. 1663, H2107 [9AP])

Buses: deductions of school bus drivers relative to computing adjusted gross income (see S. 2002, S17433 [21NO])

Business: affiliated service group rules on certain transactions (see H.R. 1487, H1848 [19MR])

———clarify amounts paid to acquire certain intangible items are treated as being paid for goodwill (see H.R. 563, H604 [18JA])

———deny deduction for interest on certain corporate stock acquisition indebtedness (see H.R. 59, H55 [3JA])

———pension distributions made in connection with the sale of a subsidiary corporation (see H.R. 2409, H3280 [20MY])

———period during which certain retail dealer occupational taxes may be assessed (see H.R. 122, H57 [3JA])

———treatment of certain revenue received by organizations that conduct amateur athletic events (see H.R. 538, H529 [16JA])

Business and industry: acquisitions of productive equipment (see H.R. 2646, H4549 [13JN])

———amortization of goodwill and certain other intangibles (see H. Res. 292, H10931 [22NO])

———clarify that customer based, market share, and any similar intangible items are amortizable (see S. 1245, S7291 [6JN]; H.R. 1456, H1786 [18MR]; H.R. 3035, H5908 [25JY])

———codifying the depreciable life of semiconductor manufacturing equipment (see H.R. 3273, H6384 [2AU])

———credit for investment in new manufacturing and other productive equipment (see S. 1831, S14707 [15OC])

———deductions for air transportation (see H.R. 891, H990 [6FE])

———definition of passive foreign investment company (see S. 1654, S12181 [2AU])

———election of taxable years by certain entities (see H.R. 3943, H11885 [26NO])

———employee leasing rules (see H.R. 3602, H8187 [22OC])

———establish industrial recapitalization funds (see S. 1285, S7809 [13JN])

———gross income limitation applicability to regulated investment companies (see H.R. 2735, H4944 [24JN])

———impose an excise tax on certain financial restructuring methods (see H.R. 2028, H2469 [23AP])

———incentives for establishing businesses within closed military bases and hiring displaced employees (see H.R. 3112, H6137 [30JY]; H.R. 3177, H6316 [1AU])

———increase research activity tax credits (see S. 416, S1790 [7FE])

———investment tax credit relative to the investment in new manufacturing equipment (see H.R. 3810, H10543 [19NO])

———percentage of completion accounting method relative to contracts for the manufacture of products (see H.R. 2853, H5340 [10JY])

———recomputations of depreciation determined under the income forecast method (see H.R. 2748, H5048 [25JN])

———regulated investment companies (see S. 1748, S13578 [24SE])

———repeal of gross income limitation on regulated investment companies (see S. 530, S2507 [28FE])

———require that a subchapter S corporation have only 1 class of stock (see S. 722, S3928 [21MR])

———State treatment of domestic and foreign corporations (see S. 1775, S13979 [30SE])

———tax enterprise zones (see H.R. 4022, H11888 [26NO])

———treatment of employer deductions for payments of excessive compensation (see H.R. 3056, H5909 [25JY])

———treatment of gains or losses from sale of assets by farmer cooperatives (see S. 1522, S10554 [22JY])

———treatment of investment in new manufacturing and other productive equipment (see H.R. 2704, H4866 [20JN])

———treatment of losses on investments in manufacturing companies (see H.R. 2705, H4866 [20JN])

———treatment of losses on investments in startup companies (see H.R. 2702, H4866 [20JN])

———treatment of siblings as one shareholder relative to S corporations (see H.R. 1817, H2260 [16AP])

Capital gains: treatment (see S. 656, S3191 [13MR]; S. 698, S3712 [20MR]; S. 1857, S14976 [22OC]; S. 1924, S16060 [6NO]; H.R. 248, H77 [4JA]; H.R. 369, H81 [4JA]; H.R. 1721, H2177 [11AP]; H.R. 2359, H3149 [15MY]; H.R. 2703, H4866 [20JN]; H.R. 2873, H5431 [11JY]; H.R. 2958, H5650 [18JY]; H.R. 3095, H6137 [30JY]; H.R. 3128, H6192 [31JY]; H.R. 3514, H7647 [8OC]; H.R. 3741, H9580 [7NO]; H.R. 3859, H10842 [21NO]; H.R. 3875, H10930 [22NO]; H.R. 3970, H11886 [26NO])

———treatment of small and high-risk business stock (see S. 467, S2146 [21FE]; S. 697, S3712 [20MR]; H.R. 1194, H1324 [28FE])

Capital losses: treatment (see H.R. 2286, H2952 [9MY])

Charities: application of wagering taxes (see H.R. 3888, H10930 [22NO])

———application of wagering taxes to charitable organizations (see S. 1913, S15861 [4NO])

———contributions relative to appreciated property (see S. 359, S1505 [5FE])

———deduction for certain contributions of business equipment (see S. 1604, S11550 [31JY])

———permit individuals to include contributions with income tax return for organ transplant grant programs (see H.R. 515, H386 [11JA])

———tax treatment of contributions (see H.R. 310, H79 [4JA])

———treatment of beneficiaries (see H.R. 2645, H4549 [13JN])

———treatment of beneficiaries of remainder trusts (see H.R. 1132, H1278 [27FE])

———treatment of certain donations (see S. 63, S436 [14JA])

Children: collection of past-due child support from Federal tax refunds (see H.R. 124, H57 [3JA])

———increase amount of exemption for minors (see H.R. 1277, H1415 [5MR])

———increase amount of the exemption for minors (see S. 1009, S5502 [8MY])

———increase exemption for dependent children under age 18 to $4,000 (see H.R. 2306, H2953 [9MY])

———increase exemption for dependents under age 18 (see S. 701, S3712 [20MR])

———increase personal exemption for young dependents (see S. 643, S3190 [13MR])

Children and youth: earned income tax credit for families (see H.R. 2633, H4437 [12JN])

———earned income tax credit for taxpayers with young children (see H.R. 4021, H11888 [26NO])

———exemption for dependent children under age 18 (see H.R. 3148, H6193 [31JY])

———method of allocating expenses in case of use of a residence in providing day care (see H.R. 2740, H4944 [24JN])

———personal injury awards (see H.R. 1956, H2393 [18AP])

Churches: treatment of pension benefit plans (see S. 747, S3929 [21MR]; H.R. 1570, H2014 [21MR])

Cigarettes: impose an annual tax on each vending machine and use revenues to fund reduced tobacco use programs (see H.R. 632, H684 [23JA])

———impose occupational tax on companies and use revenues to treat smoking-related diseases (see H.R. 698, H780 [29JA]; H.R. 699, H781 [29JA])

Civil liberties: protection for taxpayers (see S. 1617, S11807 [1AU])

———protection of taxpayers' rights (see H.R. 3838, H10841 [21NO])

Clergy: treatment of parsonage allowances as compensation (see H.R. 581, H605 [18JA])

Coal: health care for coal industry retirees (see S. 1989, S17044 [19NO])

Colleges and universities: broadcasting revenues of athletic events (see H.R. 969, H1024 [19FE])

Commission on National Fiscal Priorities: establish (see H.R. 43, H55 [3JA])

Common carriers: tax treatment of employer subsidies for mass transit and van pooling (see H.R. 193, H59 [3JA])

Computers: depreciable life of semiconductor manufacturing equipment (see S. 1786, S14042 [1OC])

Congress: require three-fifths majority vote in both houses to increase taxes (see H.R. 3146, H6193 [31JY])

Conservation of energy: treatment of payments made by utilities to customers for participating in certain measures (see S. 1305, S7898 [17JN])

Conservation of natural resources: income tax credit for the installation of water conservation systems (see H.R. 988, H1077 [20FE])

Constitutional amendments: accountability (see S.J. Res. 5, S440 [14JA]; H.J. Res. 3, H60 [3JA]; H.J. Res. 15, H61 [3JA])

Construction industry: exemption for contributions in aid of construction (see S. 1398, S8736 [26JN])

———treatment of small builders' income from the sale of certain residential real property (see H.R. 1864, H2373 [17AP])

———treatment of travel and transportation expenses of construction workers (see H.R. 183, H59 [3JA])

Consumers: taxpayers' rights (see H.R. 3242, H6382 [2AU])

Cooperative societies: gains and losses of non-exempt farmer cooperatives (see H.R. 2361, H3149 [15MY])

Corporations: allow certain to have foreign sales corporations as subsidiaries (see H.R. 825, H890 [5FE])

———apply accumulated earnings tax without regard to the number of shareholders (see S. 1615, S11807 [1AU])

———deduction for dividends paid by domestic corporations (see H.R. 663, H712 [28JA])

———deny Puerto Rico and possession tax credit benefits relative to runaway plants (see H.R. 2632, H4437 [12JN])

———discourage from establishing foreign manufacturing subsidiaries to avoid Federal taxes (see H.R. 1031, H1079 [20FE])

———eligibility for the rules applicable to real property subdivided for sale by noncorporate taxpayers (see H.R. 2573, H4097 [6JN])

———minimum tax on foreign corporations not providing sufficient information for accurate determination (see H.R. 682, H780 [29JA])

———permit certain trusts to be shareholders in certain businesses (see H.R. 2532, H3855 [4JN])

———prior law treatment of reorganizations through the exchange of debt instruments (see H.R. 3262, H6383 [2AU])

———S corporation sponsorship of employee stock ownership plans (see S. 1888, S15400 [29OC])

———treatment of accumulated earnings tax relative to the the number of shareholders in a corporation (see H.R. 306, H79 [4JA])

———treatment of personal service corporations relative to periodic compensation payable to owner-employees (see H.R. 3788, H10268 [14NO])

Courts: claims for refunds or credits in certain courts for estates (see H.R. 3310, H6455 [11SE])

———clarify the remedial jurisdiction relative to taxes of inferior Federal courts (see H.R. 302, H79 [4JA])

———constitutional amendment prohibiting court ordering of laying or increasing taxes (see H.J. Res. 192, H1849 [19MR])

———provide certain taxpayers representation by certified public accountants (see H.R. 1485, H1848 [19MR])

Day care: home care provider deduction computation (see S. 840, S4612 [17AP]; H.R. 1974, H2399 [22AP])

———tax credit for on-site facilities (see S. 576, S2771 [6MR]; H.R. 1569, H2014 [21MR])

Death and dying: carryover basis of property at death (see H.R. 3496, H7379 [3OC])

Debt pools: disallow losses from certain exchanges (see H.R. 1141, H1278 [27FE])

Deductions: allocation of deductions of State and local income and franchise taxes (see S. 1647, S12181 [2AU])

———travel expenses for certain loggers (see H.R. 1382, H1668 [12MR])

Dependent care credit: treatment (see H.R. 3506, H7380 [3OC])

Dependents' taxpayer: repeal requirement of identification number on income tax return (see H.R. 92, H56 [3JA])

Dept. of Defense: income tax liability designation for funding of Operation Desert Shield (see H.R. 1227, H1413 [5MR])

———treatment of combat pay (see H.R. 3166, H6316 [1AU])

Dept. of the Treasury: prohibit the retroactive application of regulations (see H.R. 1545, H2013 [21MR])

———prohibit the retroactive application of regulations and rulings (see S. 532, S2507 [28FE])

Disabled: benefits received by former police officers or fire fighters (see H.R. 3667, H8786 [30OC])

———certain equipment, parts, or accessories installed on passenger vehicles (see H.R. 973, H1024 [19FE]; H.R. 974, H1024 [19FE]

———rollover period on principal residence of handicapped individuals to allow removal of architectural barriers (see S. 1841, S14976 [22OC])

———taxation of benefits received by former police officers or fire fighters (see S. 2082, S18335 [26NO])

———treatment of gain from sale of principal residence by certain individuals (see H.R. 1076, H1136 [21FE])

———treatment of individuals under certain Federal programs (see H.R. 3126, H6192 [31JY])

Disasters: deductibility of losses (see H.R. 3025, H5817 [24JY])

———relief for certain losses (see H.R. 4044, H11888 [26NO])

———relief for losses (see H.R. 1152, H1279 [27FE])

District of Columbia: taxation of employees residing outside District (see H.R. 1203, H1324 [28FE])

Domestic policy: middle income tax relief (see S. 2061, S18334 [26NO])

———tax and budget priorities (see S. 1846, S14976 [22OC]; H.R. 3680, H8919 [31OC])

———treatment of corporations, earned income, estate, and gift taxes (see S. 1900, S15697 [31OC])

Drug abuse: tax return designation of $1 for drug treatment and rehabilitation (see H.R. 942, H991 [6FE])

Drugs: tax credit for clinical testing expenses for rare diseases and impose windfall profit tax on excessively profitable drugs (see H.R. 1713, H2135 [10AP])

Eastern Europe: allow charitable contributions to private businesses (see H.R. 2649, H4549 [13JN])

Ecology and environment: establish a special valuation of sensitive environmental areas for estate tax purposes (see S. 887, S4836 [23AP])

———limit ability of taxpayers to deduct costs of cleaning up oil and hazardous substances spills (see H.R. 1539, H1913 [20MR]; H.R. 1561, H2014 [21MR])

Economic Recovery Tax Act: anniversary (see S.J. Res. 185, S11216 [29JY]; H.J. Res. 315, H5979 [29JY])

Economy: income tax, individual retirement accounts, and incremental investment tax rates (see S. 1865, S15158 [24OC])

———nonrefundable tax credit for children and tax incentives for economic growth (see S. 1920, S16060 [6NO])

———promote growth and jobs creation by reducing certain taxes (see S. 381, S1699 [6FE])

———reduce income tax rate, encourage investment and savings, and limit spending increases (see H.R. 3290, H6455 [11SE])

———stimulate economic growth (see S. 2120, S18689 [27NO])

———treatment of withdrawals from pension plans and certain other tax credits (see S. 1984, S17043 [19NO])

Education: assistance programs for undergraduates (see H.R. 1257, H1415 [5MR])

———credit for tuition (see H.R. 1678, H2108 [9AP])

———deduction for certain educational costs of licensed practical or vocational nurses (see H.R. 342, H80 [4JA])

———deduction for contributions to education savings accounts (see H.R. 3493, H7379 [3OC])

———deduction for education savings accounts (see H.R. 143, H58 [3JA])

———deduction for expenses (see H.R. 406, H82 [4JA])

———deduction of tuition payments for college (see H.R. 838, H987 [6FE])

———deny Prince Edward School Foundation tax-exempt status until a policy of nondiscrimination has been established (see H.R. 184, H59 [3JA])

———deny tax-exempt status to institutions practicing discrimination in enrollment or hiring (see H.R. 181, H59 [3JA])

———exclusion for employee educational assistance (see S. 24, S434 [14JA]; H.R. 127, H57 [3JA])

———promote savings for qualified higher education expenses (see H.R. 2218, H2768 [2MY])

———research and experimental expenditures of publishers of instructional materials (see H.R. 1419, H1757 [13MR])

———restore deduction for interest on scholastic loans (see S. 542, S2618 [5MR])

———restore prior law exclusion for scholarships and fellowships and restore deduction for interest on educational loans (see H.R. 792, H854 [4FE])

———treatment of contributions to education savings accounts (see H.R. 34, H54 [3JA])

———treatment of employer-provided assistance (see H.R. 24, H54 [3JA])

———treatment of loans and scholarships (see H.R. 394, H82 [4JA])

———treatment of religious schools relative to the unemployment tax (see S. 67, S436 [14JA])

———treatment of scholarships, fellowships, and interest on educational loans (see H.R. 2205, H2767 [2MY])

Education savings accounts: deductions for contributions (see H.R. 810, H890 [5FE])

———treatment (see H.R. 3827, H10722 [20NO]; H.R. 4039, H11888 [26NO])

EEC: barriers inhibiting competitiveness of U.S. businesses (see S. 1653, S12181 [2AU])

———treatment of U.S. owned businesses (see H.R. 2277, H2952 [9MY])

Elections: campaign ethics reform and contribution limits (see H.R. 3733, H9579 [7NO])

———designate contribution to House candidates on income tax return (see H.R. 131, H57 [3JA])

———exclusion of election officials and workers from social security coverage (see S. 1829, S14707 [15OC])

———multicandidate political committee contributions and tax credits for contributions to nonincumbents (see H.R. 2770, H5209 [26JN]; H.R. 3835, H10723 [20NO])

———participation in debates by any candidate receiving public campaign financing (see S. 491, S2309 [26FE]; H.R. 791, H854 [4FE]; H.R. 1112, H1161 [26FE]; H.R. 1339, H1472 [7MR])

———provide income tax credits for in-State contributions to congressional candidates (see H.R. 3225, H6382 [2AU])

———rates for principal campaign committees of any candidate for public office (see H.R. 2493, H3738 [30MY])

———tax credits for contributions to candidates for congressional office (see S. 1075, S5899 [15MY])

———treatment of contributions to candidates for election to the House of Representatives (see H.R. 913, H990 [6FE])

Employee Retirement Income Security Act: full-funding limitation of multiemployer plans (see H.R. 940, H991 [6FE])

Employment: allow employers a credit for hiring displaced homemakers (see H.R. 1536, H1913 [20MR])

———application of employer Social Security taxes to employees' cash tips (see H.R. 1472, H1848 [19MR])

———benefit plans (see S. 1364, S8592 [25JN])

———deduction to employer providing family leave involving a birth, adoption, or serious health condition (see S. 841, S4612 [17AP])

———exclude imposition of employer Social Security taxes on cash tips (see S. 765, S3930 [21MR])

———expand the working condition fringe benefit relative to employee parking (see S. 1244, S7291 [6JN])

———health insurance costs of self-employed individuals (see H.R. 1248, H1414 [5MR]; H.R. 2662, H4611 [18JN])

———liability for certain taxes (see H.R. 3109, H6137 [30JY])

———loan repayments after an employee has involuntarily separated from service with the employer (see H.R. 2108, H2564 [25AP])

———permanent extension of the targeted jobs credit (see S. 581, S2771 [6MR])

———simplify the application of laws relative to benefit plans (see H.R. 2641, H4549 [13JN])

———status relative to Federal procurement and independent contractors (see H.R. 3813, H10543 [19NO])

———targeted jobs credit (see H.R. 22, H54 [3JA]; H.R. 565, H604 [18JA])

———targeted jobs credit eligibility requirements (see H.R. 3286, H6384 [2AU])

———targeted jobs credit for employers hiring individuals receiving unemployment benefits (see H.R. 3452, H7198 [1OC])

———tax status of certain fishermen (see H.R. 2048, H2535 [24AP])

———tax treatment of certain family services providers (see H.R. 1883, H2373 [17AP])

———terminate exclusions from gross income for citizens working abroad (see H.R. 513, H386 [11JA])

———worker benefit plans (see H.R. 2742, H5048 [25JN])

Enterprise zones: establish (see S. 686, S3564 [19MR]; S. 1032, S5614 [9MY]; H.R. 11, H54 [3JA])

ERISA: tax treatment of pensions and cost-of-living adjustments (see H.R. 1735, H2177 [11AP])

Estate tax: treatment of certain benefits relative to rentals within families (see H.R. 2214, H2768 [2MY])

Estates, gifts, and generation-skipping transfers: repeal taxes (see H.R. 308, H79 [4JA])

Ethics in Government Act: require reporting of specific dollar amounts and most recent Federal tax return (see H.R. 2348, H3148 [15MY])

Europe: U.S. assistance guidelines and tax and business incentives for U.S. business investment (see H.R. 3735, H9579 [7NO])

European Community: treatment as single country (see S. 1733, S13409 [20SE])

Excise taxes: increase (see H. Res. 13, H62 [3JA])

———repeal on automobiles, aircraft, jewelry, and furs (see S. Res. 183, S13235 [18SE])

Families: increase personal exemption for taxpayer dependents (see S. 642, S3190 [13MR])

———increase the earned income tax credit for individuals with young children (see S. 1013, S5502 [8MY])

———refundable credit in lieu of deductions for children and increased earned income credit (see S. 995, S5406 [7MY]; H.R. 2242, H2811 [7MY])

———treatment of expenses from adopting a special needs child (see S. 268, S1159 [24JA])

Families and domestic relations: allow foster care provider and a qualified foster individual to share the same home (see H.R. 3999, H11887 [26NO])

———simplify definition of dependents (see S. 1821, S14588 [8OC])

———tax relief and family preservation programs (see S. 1411, S8952 [27JN])

———treatment of foster care payments (see S. 1769, S13926 [27SE])

Family and domestic relations: deductions for adoption expenses (see S. 709, S3712 [20MR]; H.R. 1515, H1913 [20MR])

Farmers: modify the application of the passive loss limitations to farming activities (see H.R. 835, H891 [5FE])

———repeal certain provisions of law relative to withholding income tax from wages paid for agricultural labor (see S. 254, S1053 [23JA])

———tax fairness (see H.R. 91, H56 [3JA])

Federal employees: deductibility of mortgage interest and property taxes by workers receiving overseas housing allowances (see H.R. 3103, H6137 [30JY])

———restore the 3-year basis recovery rule relative to certain annuities for income tax purposes (see H.R. 576, H604 [18JA])

———treatment of compensation of individuals serving in the Persian Gulf combat zone (see H.R. 1432, H1758 [13MR])

———withholding of city and county income taxes from paychecks (see H.R. 120, H57 [3JA])

———withholding of State income taxes relative to employment in areas affected by boundary disputes (see S. 1085, S6034 [16MY])

Federal-State relations: correct imbalances in certain States in the Federal tax to Federal benefit ratio (see S. 247, S1052 [23JA])

Financial institutions: extend time for payment of certain taxes in States having certain closures (see S. 371, S1699 [6FE]; H.R. 1157, H1279 [27FE])

———Federal assistance to building and loan associations (see H.R. 1326, H1472 [7MR])

———incentives to encourage savings for education expenses and home ownership (see H.R. 813, H890 [5FE])

———passbook savings accounts interest income (see H.R. 4067, H11889 [26NO])

Fire fighters: tax credit for volunteers (see H.R. 1232, H1414 [5MR])

Firearms: excise tax (see S. 918, S4984 [24AP])

———transfer excise tax on handguns to a trust fund to provide compensation to victims of crime (see H.R. 750, H824 [30JA])

Fish and wildlife programs: designation of Federal refund (see H.R. 2177, H2685 [1MY])

Foreign countries: exclude certain foreign source income from gross income by U.S. citizens living abroad (see H.R. 2430, H3494 [22MY])

———modify regulations relative to operation of U.S. companies (see H.R. 2948, H5649 [18JY])

Foreign investment: deny certain foreign tax credit and deduction (see H.R. 1030, H1079 [20FE])

Foreign investments: treatment of interest received by foreigners on certain business portfolios (see H.R. 889, H990 [6FE])

Foreign trade: foreign tax simplification (see S. 936, S5136 [25AP])

Forests: treatment of forestry activities (see S. 2009, S17433 [21NO]; H.R. 3841, H10841 [21NO])

Former Presidential Enough Is Enough and Taxpayers Relief Act: enact (see H.R. 877, H989 [6FE])

Foundations: treatment of certain cooperative service organizations of private and community foundations (see S. 588, S2926 [7MR])

Franchise tax: treatment of deduction (see H.R. 1429, H1758 [13MR])

Fuels: increase on gasoline and other motor fuels (see H.R. 2096, H2563 [25AP])

Golden Gate National Recreation Area: estate tax credit for the transfer of property for inclusion (see S. 871, S4737 [18AP])

Government: establish a one-time National Tax Amnesty Program (see S. 796, S4336 [11AP])

———extend certain expiring tax provisions (see S. 1950, S16449 [12NO]; H.R. 3752, H9700 [12NO])

———imposition of 5% value added tax (see S. 169, S438 [14JA])

———improve U.S. competitiveness, employment, and investment, and reduce the budget deficit (see H.R. 3170, H6316 [1AU])

———provide exceptions from certain rules for determining contributions in aid of construction (see H.R. 118, H57 [3JA])

Group legal service plans: make permanent certain exclusions (see S. 451, S2006 [20FE]; H.R. 151, H58 [3JA]; H.R. 187, H59 [3JA])

Handicapped: transportation deduction (see H.R. 405, H82 [4JA])

Hazardous substances: credits against income tax for residential lead abatement expenses (see H.R. 1350, H1473 [7MR])

———lead-based paint abatement (see H.R. 2922, H5594 [17JY])

———production and importation of asbestos (see H.R. 3895, H10931 [22NO])

Health: allow deduction for adult home care relative to Alzheimer's disease (see S. 895, S4837 [23AP]; H.R. 931, H991 [6FE])

———continuation of Federal medical care coverage (see H.R. 338, H80 [4JA])

———employer credits for the cost of providing employee mammography screening (see H.R. 112, H57 [3JA])

———improve benefits and tax incentives for insurance purchases (see S. 314, S1367 [31JA])

———national policy to provide health care and reform insurance procedures (see H.R. 3626, H8494 [24OC]; H.R. 3857, H10841 [21NO]; H.R. 3951, H11885 [26NO])

———provide a refundable tax credit for qualified cancer screening tests (see S. 891, S4837 [23AP])

———refundable credits for qualified cancer screening tests (see H.R. 3464, H7199 [1OC])

———treatment of long-term care (see H.R. 415, H82 [4JA])

———treatment of sales of assets of medical service organizations to managers of such organizations (see H.R. 4042, H11888 [26NO])

———treatment of senior citizen medical expenses, health professional services, and withdrawals from individual retirement accounts relative to medical care (see H.R. 1535, H1913 [20MR])

Health care facilities: require tax-exempt hospitals to provide sufficient charity care and community benefits (see H.R. 790, H854 [4FE])

Health care professionals: incentives to serve medically underserved groups (see H.R. 2877, H5432 [11JY])

———tax treatment of student loan interest relative to practice of medicine in rural areas (see S. 1401, S8952 [27JN]; S. 1419, S8952 [27JN]

———treatment of student loans relative to practicing in a rural community (see S. 1419, S9115 [28JN])

Heath care facilities: tax exemption for emergency medical service (see H.R. 1374, H1668 [12MR])

House Rules: amend relative to economic impact statements for legislation increasing taxes or fees on the maritime industry (see H. Res. 315, H11890 [26NO])

Housing: allow first-time home buyers to make withdrawals from personal individual retirement accounts without penalty (see H.R. 352, H80 [4JA]; H.R. 519, H386 [11JA]; H.R. 1074, H1136 [21FE])

———allow withdrawals without penalty from personal individual retirement accounts for first home purchase of child or grandchild (see H.R. 3014, H5817 [24JY])

———assistance to first-time homebuyers, elimination of capital gains tax on sale of principal residence, and extend mortgage bonds (see H.R. 368, H81 [4JA])

———credit for the purchase of a principal residence by a first-time home buyer (see S. 2078, S18335 [26NO])

———credit for the purchase of a principal residence by a first-time homebuyer (see H.R. 3739, H9580 [7NO])

———determination of eligibility in difficult development areas for the low-income housing credit (see H.R. 2146, H2601 [30AP])

———eliminate age requirement for exclusion of capital gains tax on one-time sale of principal residence (see H.R. 106, H57 [3JA])

———establishment of, and deduction of contributions to, home ownership plans (see H.R. 1062, H1135 [21FE])

———extend low-income credit (see S. 1447, S9839 [11JY])

———extend the low-income credit (see S. 308, S1367 [31JA])

———extension of the mortgage revenue bond provisions and the low-income housing credit (see S. 167, S438 [14JA]; H.R. 149, H58 [3JA])

———low-income credit (see H.R. 413, H82 [4JA])

———low-income housing credit eligibility in difficult development areas (see S. 954, S5136 [25AP])

———low-income housing credit extension (see H.R. 3682, H8919 [31OC])

———rental housing for low- and moderate-income families (see H.R. 3874, H10930 [22NO])

———tax credits for low-income housing and public housing rehabilitation (see H.R. 283, H78 [4JA])

———treatment of deduction for interest paid on debt secured by a first or second home (see H. Con. Res. 8, H61 [3JA])

———treatment of first-time homebuyers (see H.R. 1022, H1078 [20FE])

———treatment of housing cooperatives (see H.R. 785, H854 [4FE])

———treatment of housing savings accounts relative to first-time homebuyers (see H.R. 3829, H10722 [20NO])

———use of individual retirement account or annuity to purchase first home (see S. 307, S1294 [30JA])

Income: aggregation of certain spouses income (see S. 1551, S10769 [24JY]; H.R. 1055, H1135 [21FE])

———allow deductions against self-employment wages for amounts deposited into a capital construction fund (see H.R. 1363, H1473 [7MR])

———contribution of individual income tax refunds to the Presidential election campaign fund (see H.R. 152, H58 [3JA])

———deduction for personal interest of consumers (see S. 2052, S18334 [26NO])

———depreciation recomputations relative to income forecast method (see H.R. 3775, H10268 [14NO])

———exclude certain interest from gross income (see S. 1929, S16213 [7NO])

———exclude certain pay of merchant marines serving in combat zones (see S. 531, S2507 [28FE])

———exclude price of certain transit passes from gross amount (see S. 26, S434 [14JA]; S. 129, S437 [14JA]; H.R. 189, H59 [3JA]; H.R. 572, H604 [18JA]; H.R. 1145, H1278 [27FE]; H.R. 1513, H1913 [20MR])

———exclude price of certain transit passes from income (see H.R. 1442, H1773 [14MR])

———gain or loss on certain assets and exclusion of dividends from domestic corporations from gross income (see H.R. 2073, H2536 [24AP])

———gratuitous transfers of employer securities (see H.R. 3485, H7379 [3OC])

———modify individual alternative minimum tax to allow deduction of certain investment expenses (see H.R. 4001, H11887 [26NO])

———partial exclusion of dividends and interest received by individuals (see H.R. 2706, H4866 [20JN])

———rate reduction (see H.R. 3903, H11114 [23NO])

———rates on interest income (see H.R. 3925, H11288 [25NO])

———reduce income taxes and establish individual Social Security retirement accounts (see H.R. 2178, H2685 [1MY])

———simplify the application of earned income credit (see H.R. 3828, H10722 [20NO])

———tax treatment of payment for services performed for religious schools (see H.R. 311, H79 [4JA])

———treatment of a distress termination of a pension plan (see S. 1824, S14588 [8OC])

———treatment of employment performed by certain educational institution employees (see H.R. 516, H386 [11JA])

———treatment of gratuities (see H.R. 309, H79 [4JA])

———treatment of nonelective deferred compensation (see H.R. 2499, H3738 [30MY])

———treatment of telephone and electric cooperative pension plans (see H.R. 2031, H2469 [23AP])

———withholding of tax from wages paid for agricultural labor (see H.R. 924, H991 [6FE])

Income tax: 10-percent investment tax credit (see H.R. 4010, H11887 [26NO])

———allow deduction for sewer and water service fees (see H.R. 1552, H2014 [21MR])

———contribution of $1 of individual refund to local antidrug programs (see H.R. 357, H81 [4JA])

———contribution of individual refunds for drug abuse education programs (see H.R. 2765, H5049 [25JN])

———contribution of individual refunds to a trust fund for hunger relief (see H.R. 81, H56 [3JA])

———contribution of individual refunds to specified Federal programs (see H.R. 65, H55 [3JA])

———contribution of refunds to Operation Desert Shield (see H.R. 807, H890 [5FE])

———credit for amounts contributed to a health care savings account (see H.R. 702, H781 [29JA])

———credits for acquisition of new passenger vehicles and first homes (see H.R. 4005, H11887 [26NO])

———deduction for commuting expenses incurred on public mass transit (see H.R. 493, H385 [11JA])

———exemption from amounts received as annuities, pensions, or other retirement benefits (see H.R. 492, H385 [11JA])

———include organ donation information with individual return payments (see H.R. 993, H1077 [20FE])

———increase child care credits for lower-income working parents (see H.R. 936, H991 [6FE])

———increase personal exemption and refundable credit for families with young children (see S. 1875, S15252 [25OC])

———increase personal exemption for taxpayers (see H.R. 2714, H4866 [20JN]; H.R. 3228, H6382 [2AU])

———increase personal exemption to $4,000 (see S. 152, S438 [14JA])

———increase the personal exemption amount (see S. 1014, S5502 [8MY])

———phase out of possessions tax credit (see H.R. 1427, H1758 [13MR])

———prohibit State imposition on the pension of individuals who are not residents of that State (see S. 267, S1159 [24JA])

———provide for deductibility of State and local income and sales taxes exceeding 1 percent of adjusted gross income (see H.R. 346, H80 [4JA])

———reduce social security and capital gains taxes (see H.R. 960, H1023 [19FE])

———schedules for certain individuals filing as heads of households (see S. 1876, S15252 [25OC])

———standard and itemized deductions (see H.R. 3202, H6381 [2AU])

———treatment of charitable contribution deductions (see H.R. 1556, H2014 [21MR])

———treatment of the deduction for State and local income (see H.R. 1429, H1758 [13MR])

Indians: incentives for establishing enterprise zones on reservations (see S. 383, S1699 [6FE])

Individual development accounts: treatment (see S. 2086, S18335 [26NO])

Individual investment accounts: treatment (see H.R. 3363, H6675 [17SE])

Individual retirement accounts (see H.R. 77, H56 [3JA]; H.R. 205, H59 [3JA])

———penalty-free withdrawals for first home acquisitions (see H.R. 1114, H1161 [26FE])

———penalty-free withdrawals for first-time homebuyers higher education expenses (see S. 1680, S12182 [2AU])

———penalty-free withdrawals for involuntarily unemployed individuals (see S. 693, S3564 [19MR])

———penalty-free withdrawals for purchase of a first home (see H.R. 1352, H1473 [7MR]; H.R. 1696, H2135 [10AP])

———penalty-free withdrawals for repairs of residences damaged by disasters (see H.R. 1153, H1279 [27FE])

———penalty-free withdrawals to pay for higher education expenses (see H.R. 1113, H1161 [26FE])

———tax-free rollover of certain distributions from deferred compensation plans (see H.R. 619, H683 [23JA])

———treatment (see S. 612, S3020 [12MR]; H.R. 1290, H1455 [6MR]; H.R. 1406, H1669 [12MR]; H.R. 1731, H2177 [11AP]; H.R. 2478, H3709 [29MY])

———treatment of relative to educational expenses (see H.R. 3814, H10543 [19NO])

———treatment relative to the purchase of a first home (see H.R. 3815, H10543 [19NO])

———use of amounts for certain housing purposes (see H.R. 4033, H11888 [26NO])

———withdrawals without penalty to pay for certain necessary expenses (see S. 1566, S11056 [26JY])

Industry: U.S. investment tax credit (see H.R. 142, H58 [3JA])

Inflation: adjustments relative to treatment of Social Security benefits (see H.R. 3278, H6384 [2AU])

Infrastructure: amend code to meet needs (see S. 90, S436 [14JA])

———finance (see H.R. 686, H780 [29JA])

Insurance: coverage for pregnant women and children through employment-based insurance and a State-based health plan (see H.R. 3393, H6797 [24SE])

———deductibility of payments to self-insured medical reimbursement plans which do not cover chiropractors (see H.R. 2264, H2901 [8MY])

———deduction for health insurance premiums (see H.R. 3481, H7313 [2OC])

———deduction for the amount of premiums paid on life insurance contracts for which the beneficiaries are disabled (see H.R. 668, H712 [28JA])

———employer deductions for group health plans relative to coverage of adopted children (see H.R. 3892, H10931 [22NO])

———employer's cost of providing employee medical benefits (see H.R. 2800, H5210 [26JN])

———establish a credit for the cost of long-term health insurance (see S. 84, S436 [14JA]; S. 87, S436 [14JA]

———establish affordable health care incentives (see S. 2095, S18335 [26NO])

———excise taxes on group health plans that fail to provide for preexisting conditions (see H.R. 3938, H11885 [26NO])

———foreign insurance companies' net investment income calculation (see H.R. 3134, H6192 [31JY])

———foreign insurance company regulations (see S. 1911, S15801 [1NO]; H.R. 3388, H6797 [24SE])

———health insurance costs of self-employed individuals (see S. 88, S436 [14JA]; S. 89, S436 [14JA]; S. 139, S438 [14JA]; S. 315, S1367 [31JA]; S. 934, S5136 [25AP]; H.R. 144, H58 [3JA]; H.R. 784, H854 [4FE]; H.R. 1629, H2084 [22MR]; H.R. 1880, H2373 [17AP]; H.R. 2097, H2563 [25AP]; H.R. 2206, H2767 [2MY])

———health policy premiums (see H.R. 2121, H2570 [29AP])

———incentives for coverage of senior citizens by private long-term care insurance (see H.R. 2528, H3854 [4JN])

———long-term care coverage (see H.R. 1205, H1324 [28FE])

———long-term care insurance policies which do not meet Federal standards (see H.R. 3830, H10722 [20NO])

———long-term care insurance purchase incentives (see S. 1122, S6355 [22MY]; H.R. 2446, H3494 [22MY])

———purchase of health insurance (see H.R. 3084, H5978 [29JY])

———reduce OASDI tax rate and increase the hospital insurance tax rate (see S. 1290, S7809 [13JN])

———reporting of group health plan information on W-2 forms (see S. 365, S1699 [6FE])

———treatment of amounts otherwise includable on the cancellation of certain life insurance policies (see H.R. 703, H781 [29JA])

———treatment of amounts withdrawn from individual retirement plans to pay for long-term health insurance (see S. 85, S436 [14JA]; H.R. 704, H781 [29JA])

———treatment of casualty companies (see S. 1314, S8014 [18JN])

———treatment of certain amounts received by policyholders because of the insolvency of an insurance company (see H.R. 2664, H4611 [18JN])

———treatment of certain self-employment income received by insurance salesmen after retirement (see H.R. 2766, H5049 [25JN])

———treatment of companies not meeting certain requirements relative to health insurance for small employers (see S. 700, S3712 [20MR])

———treatment of employer group-term life insurance benefits (see H.R. 3020, H5817 [24JY])

———treatment of employer-provided health care benefits for retired employees (see S. 86, S436 [14JA])

———treatment of interest paid relative to certain life insurance contracts (see S. 632, S3021 [12MR]; H.R. 1434, H1758 [13MR])

———treatment of long-term care insurance (see H.R. 2174, H2685 [1MY])

———treatment of long-term care insurance and accelerated death benefits (see S. 1021, S5614 [9MY]; H.R. 1693, H2135 [10AP])

———treatment of long-term care insurance and benefits (see S. 1693, S12183 [2AU])

———treatment of small property and casualty insurance companies (see H.R. 2640, H4549 [13JN]; H.R. 2768, H5049 [25JN])

———treatment of U.S.-owned insurance business operating in foreign countries (see H.R. 2320, H3035 [14MY])

Interest: abatement or waiver of interest on certain tax deficiencies (see H.R. 2047, H2535 [24AP])

———deduction for interest on indebtedness incurred to acquire an automobile (see S. 1957, S16611 [13NO])

———restoration of the deduction for personal interest (see H.R. 3766, H9758 [13NO])

———treatment of certain indebtedness relative to the limitations on the deductibility of personal interest (see H.R. 2458, H3623 [23MY])

Intermodal containers: treatment (see H.R. 1986, H2399 [22AP])

Internal Revenue Code: amend regarding investments, income, health insurance, and Social Security (see H.R. 3355, H6674 [17SE])

———amend section 9508 of chapter 98 (see S. 975, S5137 [25AP])

———extend certain expiring provisions (see S. 2042, S18086 [25NO]; H.R. 3909, H11287 [25NO])

———extend certain provisions (see S. 2122, S18689 [27NO])

———increase the dollar limitation on the exclusion under certain sections (see H.R. 2253, H2900 [8MY])

———simplify application of certain provisions (see H.R. 2775, H5209 [26JN]; H.R. 2777, H5209 [26JN]

———simplify certain provisions (see S. 1394, S8736 [26JN])

Investments: acquisition of partnerships without dissenters' rights (see S. 1393, S8736 [26JN])

———capital gains tax differential for investments in start-up and other small enterprises (see S. 1932, S16213 [7NO])

———deduction for nonworking spouse donation to retirement savings (see H.R. 3335, H6601 [16SE])

———early withdrawal of individual retirement accounts (see H.R. 3663, H8662 [29OC])

———employee stock ownership plans (see H.R. 2410, H3370 [21MY])

———establish family savings accounts and penalty-free withdrawals from individual retirement accounts for purchase of a first home (see H.R. 1291, H1455 [6MR])

———exclude small transactions from broker reporting requirements (see S. 200, S439 [14JA]; H.R. 200, H59 [3JA]; H.R. 336, H80 [4JA])

———indexing certain assets (see S. 1917, S15970 [5NO])

———indexing of certain assets (see H.R. 246, H77 [4JA])

———passive activity losses and credits and depreciation schedule for real estate (see H.R. 4020, H11888 [26NO])

———penalty-free withdrawals from retirement plans by displaced workers (see H.R. 2303, H2953 [9MY])

———reinstatement of regular investment tax credit (see S. 2051, S18334 [26NO])

———repeal the 30-percent gross income limitation applicable to regulated companies (see H.R. 1597, H2083 [22MR])

———shareholder income of controlled foreign corporations derived from imports into U.S. (see H.R. 2889, H5450 [15JY])

———tax credit for children and expand the use of individual retirement accounts (see S. 1921, S16060 [6NO])

———transfer of employer securities relative to employee benefits (see S. 1948, S16449 [12NO])

———treatment (see H.R. 2359, H3149 [15MY])

———treatment of certain common investment funds (see H.R. 1733, H2177 [11AP])

———treatment of interest incurred on junk bonds used in hostile business takeovers (see H.R. 1554, H2014 [21MR])

———treatment of savings bonds for the higher education expenses of a grandchild (see H.R. 1955, H2393 [18AP])

———treatment of spaceports relative to tax exempt facility bond rules (see H.R. 1358, H1473 [7MR])

———treatment of tax-sheltered annuity plans issued by insolvent issuer (see H.R. 3488, H7379 [3OC])

Iraqi assets: tax on income (see H.R. 135, H58 [3JA])

IRS: investigate treatment of taxpayers (see H.R. 2472, H3623 [23MY])

———investigation of practices (see H.R. 3743, H9580 [7NO])

———time extension for certain acts for individuals performing services under Operation Desert Shield (see S. 8, S434 [14JA]; S. 203, S439 [14JA]; S. 251, S1053 [23JA]; H.R. 4, H53 [3JA]; H.R. 469, H110 [9JA])

Japan: deny certain benefits relative to buildings constructed by companies (see H.R. 2129, H2570 [29AP])

Labor: apprenticeship education organizations (see H.R. 2550, H4015 [5JN])

Leased employees: treatment (see S. 1732, S13409 [20SE])

Legislation: time period for legislation to take effect (see H. Con. Res. 5, H61 [3JA])

Local government: Federal payments in lieu of taxes (see H.R. 1495, H1849 [19MR]; H.R. 1584, H2015 [21MR])

———guarantee the borrowing efforts of tax levying entities before those of foreign borrowing entities (see H.J. Res. 355, H8101 [17OC])

———increase Federal payments in lieu of taxes (see S. 140, S438 [14JA])

———permit deferred compensation plans (see H.R. 2906, H5513 [16JY])

Lumber trade: treatment of travel expenses of certain loggers (see S. 138, S438 [14JA])

Luxury items: repeal excise tax (see S. 1261, S7464 [11JN]; H.R. 2598, H4215 [10JN])

Marriage: head of household classification for unmarried individuals (see H.R. 1332, H1472 [7MR])

———treatment of married individuals maintaining separate households (see H.R. 1333, H1472 [7MR])

Mass transit: credit for high speed rail and certain other mass transportation equipment (see S. 2012, S17433 [21NO])

———tax-exempt treatment for high-speed intercity rail bonds (see S. 1492, S10442 [18JY])

Medicaid: Federal payments relative to State expenditures made from revenues derived from provider-specific taxes (see H.R. 3595, H6798 [24SE]; H. Con. Res. 208, H8120 [21OC])

———Federal payments relative to State expenditures made from revenues derived from provider-specific taxes (H.R. 3595), consideration (see H. Res. 283, H10364 [18NO])

———Federal payments relative to voluntary contributions and provider-specific taxes (see S. 1983, S16942 [18NO])

———regulations relative to certain contributions, taxes, and transfers toward State expenditures (see H.R. 3550, H7800 [10OC])

———State use of provider-specific taxes for expenditures (see S. Con. Res. 67, S14220 [2OC])

Medicare: long-term care services and tax treatment of taxpayers with certain elderly dependents (see H.R. 1692, H2135 [10AP])

Merchant seamen: treatment of pay for service in combat zones (see H.R. 2283, H2952 [9MY])

Military bases: incentives for establishment of businesses at closed bases (see S. 1498, S10442 [18JY])

Minimum premium plans: tax treatment of liabilities (see H.R. 185, H59 [3JA])

Mining: health care for coal industry retirees (see H.R. 4013, H11887 [26NO])

Mortgages: revenue bond financing for veterans of Operation Desert Shield (see S. 354, S1505 [5FE]; S. 355, S1505 [5FE]

Motor vehicles: credit for the purchase of child restraint systems (see S. 74, S436 [14JA])

———deduction for interest on automobile loans (see H.R. 2884, H5450 [15JY])

———deduction for purchase of electric-powered automobiles (see S. 1444, S9490 [10JY])

———deduction for purchase of U.S.-made motor vehicles (see H.R. 4080, H12062 [3JA])

———deduction for use of American-manufactured highway vehicles (see H.R. 3970, H11886 [26NO])

———deductions for vehicles fueled by clean-burning fuels (see S. 1178, S6655 [23MY])

———exempt from luxury tax passenger vehicle parts or accessories for disabled individuals (see S. 401, S1790 [7FE]; H.R. 1259, H1415 [5MR])

———fuel tax (see H. Res. 212, H6384 [2AU])

———investment tax credit for vehicles fueled by clean-burning substances (see H.R. 1497, H1912 [20MR])

———mileage rate deduction for charitable use of passenger automobiles (see S. 1190, S6858 [24MY])

———repeal luxury tax on passenger vehicles (see H.R. 2617, H4283 [11JN]; H.R. 2721, H4866 [20JN])

———standing mileage rate deduction for charitable use of passenger automobiles (see H.R. 1506, H1912 [20MR])

———treatment of interest on loans used to buy highway vehicles (see H.R. 2284, H2952 [9MY])

———treatment of interest on loans used to purchase domestic motor vehicles (see H.R. 2616, H4283 [11JN])

———treatment of loan interest on purchases of fuel-efficient highway vehicles (see H.R. 51, H55 [3JA])

———treatment of the purchase of passenger vehicles relative to the presence of air bags in such vehicles (see H.R. 2518, H3804 [3JN])

Moving expenses: increase distance requirements applicable to the deduction (see H.R. 562, H604 [18JA])

National dividend plan: establish (see H.R. 430, H83 [4JA])

National Guard: treatment of certain deductions of members (see S. 246, S1052 [23JA])

National health plan: establish (see S. 454, S2146 [21FE]; H.R. 650, H697 [24JA]; H.R. 1300, H1455 [6MR])

———establish long-term care program (see H.R. 651, H697 [24JA])

National objectives: create and preserve American jobs (see H.R. 4061, H11889 [26NO])

———relief for families and incentives for economic growth (see H.R. 3744, H9580 [7NO])

National Register of Historic Places: exempt certain real property from estate tax (see H.R. 1180, H1323 [28FE])

National Tax Freedom Day: designate (see S.J. Res. 122, S4456 [16AP]; H.J. Res. 220, H2261 [16AP])

Native Americans: tax enterprise zones on Indian reservations (see H.R. 1747, H2178 [11AP])

———tax exemption for income derived from trust or restricted lands (see S. 754, S3929 [21MR])

———treatment of severance and personal property taxes paid to tribal governments (see H.R. 2823, H5267 [27JN])

Newspapers: establish tax credits for using recycled newsprint (see H.R. 507, H386 [11JA])

Nuclear energy: deductions for decommissioning costs of nuclear powerplants (see S. 1641, S12181 [2AU]; H.R. 2012, H2468 [23AP])

Old-age, survivors, and disability insurance: floating tax rates (see H.R. 165, H58 [3JA])

Partnerships: allocation rules of certain nonrecourse financing qualifying under the at-risk rules (see H.R. 2978, H5744 [23JY])

Passive activity limitations: treatment of certain credits (see H.R. 1566, H2014 [21MR])

Peace: designation of payments by taxpayers to nonmilitary programs (see H.R. 1870, H2373 [17AP])

Pensions: application of certain taxes on early distributions from certain qualified retirement plans (see H.R. 3615, H8334 [23OC])

———definitions of highly compensated employee and compensation relative to pension plans (see H.R. 3331, H6538 [12SE])

———exceptions from early distribution penalty for certain qualified retirement plan distributions (see H.R. 2760, H5049 [25JN])

———impact of the basis recovery rule on Federal retirement benefits (see S. 1867, S15158 [24OC])

———lump-sum benefit cancellation payments under the social security systems of Saudi Arabia (see H.R. 247, H77 [4JA])

———plan distribution rules relative to investment with an insurance company in conservatorship (see H.R. 2708, H4866 [20JN])

———repeal taxation of Social Security and certain railroad retirement benefits (see H.R. 1574, H2014 [21MR])

———restore 10-year averaging and capital gains treatment for lump sum distributions from qualified plans (see H.R. 235, H60 [3JA])

———simplify provisions applicable to qualified retirement plans (see H.R. 2730, H4944 [24JN])

———tax exemption for participant contributions to State or local government plans (see H.R. 490, H385 [11JA])

———tax on minimum funding standard failure due to distress termination (see H.R. 1372, H1668 [12MR])

———treatment of certain amounts received by insurance salesmen after retirement (see S. 1997, S17245 [20NO])

———treatment of certain governmental pensions relative to certain Social Security benefits (see H.R. 2086, H2536 [24AP])

———treatment of early distributions from qualified retirement plans (see H.R. 1587, H2015 [21MR])

———treatment of Social Security and certain railroad retirement benefits (see H.R. 162, H58 [3JA]; H.R. 2593, H4186 [7JN])

Petroleum: eligibility for the investment tax credit relative to the construction of reserve storage tanks (see S. 1235, S7290 [6JN])

———excess profits tax on petroleum producers (see H.R. 101, H56 [3JA])

———excise tax on windfall profits derived from crude oil (see H.R. 3264, H6383 [2AU])

———excise taxes on gasoline and diesel fuel (see H. Res. 173, H4283 [11JN])

———Federal excise taxes on gasoline and diesel fuel (see S. Res. 166, S11807 [1AU])

———foreign oil and gas income (see H.R. 1671, H2107 [9AP])

———imported crude oil and refined products (see H.R. 93, H56 [3JA])

———impose a tax on excess profits of large oil companies (see S. 340, S1505 [5FE])

———increase the gasoline tax (see H.R. 861, H988 [6FE])

———reinstate the windfall profit tax on domestic crude oil (see H.R. 295, H78 [4JA]; H.R. 460, H97 [7JA])

———tax treatment of imported crude oil and refined petroleum products (see H.R. 706, H781 [29JA])

———tax treatment of imported crude oil and refined products (see S. 154, S438 [14JA]; S. 215, S544 [15JA])

———tax-exempt bond financing for storage tanks used in reserve storage tanks (see S. 1236, S7290 [6JN])

———treatment of State and local government purchase of gasoline (see H.R. 163, H58 [3JA])

Pharmaceuticals: clinical testing expenses for certain drugs for rare diseases or conditions (see H.R. 3551, H7800 [10OC])

———containment of prescription drug prices (see S. 2000, S17433 [21NO])

———treatment of duplicative medications and excessively priced new therapeutic medications (see H.R. 3823, H10544 [19NO])

Physicians: allow student loan deductions relative to the practice of medicine in rural communities (see S. 104, S437 [14JA])

Political campaigns: deductions for contributions to candidates for public office (see H.R. 3062, H5909 [25JY])

———limitation on contributions to candidates and tax treatment of such contributions (see H.R. 79, H56 [3JA])

———treatment of public financing of Presidential election campaigns (see S. 981, S5137 [25AP])

Pollution: treatment of oil and hazardous substance cleanup costs (see H.R. 1609, H2083 [22MR]; H.R. 1726, H2177 [11AP])

Power resources: credit for agricultural byproduct fuel production (see H.R. 1198, H1324 [28FE])

———eliminate intangible oil drilling costs as preference items in the alternative minimum tax (see S. 155, S438 [14JA])

———encourage development of renewable energy sources and the conservation of energy (see S. 2100, S18335 [26NO])

———energy investment credit for solar and geothermal energy (see H.R. 1652, H2085 [22MR])

———extend solar and geothermal energy tax credits (see S. 141, S438 [14JA])

———impose on fuels to reduce carbon dioxide emissions (see H.R. 1086, H1136 [21FE])

———incentives for generating electricity using solar, wind, or geothermal energy (see H.R. 780, H854 [4FE])

———provide incentives for energy production research (see S. 731, S3929 [21MR])

———renewable energy production credit (see S. 466, S2146 [21FE])

———treatment of conservation expenditures relative to electric utilities (see S. 2110, S18336 [26NO])

———treatment of the energy investment credit for solar energy and geothermal property (see S. 1157, S6654 [23MY])

Presidential Election Campaign Fund: increase income tax check off amounts and realign priority of expenditures (see H.R. 2533, H3855 [4JN])

Public debt: designate overpayments to reduce the public debt (see S. 1918, S15970 [5NO])

Public utilities: deductions for conservation expenditures (see H.R. 3955, H11886 [26NO])

———electric utilities' subsidization of energy conservation services (see S. 922, S4984 [24AP])

———relief for installing acid rain reduction equipment (see H.R. 1054, H1135 [21FE])

———relief to utilities installing acid rain reduction equipment (see S. 1234, S7290 [6JN])

———taxation of payments to customers for energy conservation (see S. 679, S3386 [14MR])

———treatment of payments made by electric utilities to customers to subsidize energy conservation services (see H.R. 1007, H1078 [20FE])

———treatment of payments made to customers to subsidize the cost of conservation (see S. 83, S436 [14JA])

Railroad Retirement Board: taxation of tier II benefits (see H.R. 4083, H12062 [3JA])

Railroads: tax treatment of rail transportation property (see S. 1564, S10951 [25JY])

———taxation of retirement benefits (see H.R. 1256, H1415 [5MR]; H.R. 1646, H2084 [22MR])

Real property: activities under the passive loss rules and capital gains preference (see H.R. 3652, H8661 [29OC])

———at-risk rules for property acquired by foreclosure (see H.R. 3650, H8661 [29OC])

———capital gain on transfer of farm property (see S. 900, S4837 [23AP])

———deductions for business use of a dwelling unit (see H.R. 3599, H8187 [22OC])

———deductions for interest on seller-financed mortgages (see H.R. 2416, H3370 [21MY])

———deductions for removal of architectural barriers to the disabled and senior citizens in principal residences (see H.R. 603, H683 [23JA])

———estate tax rules on estates of noncitizen international organization employees (see S. 1688, S12182 [2AU]; H.R. 3087, H6137 [30JY])

———exclude from gross estate value of certain land subject to a qualified conservation easement (see H.R. 2149, H2601 [30AP])

———expand the one-time exclusion of capital gains from the sale of a principal residence (see H.R. 3465, H7199 [1OC])

———income from discharge of qualified real property business indebtedness (see H.R. 3651, H8661 [29OC])

———passive loss limitation on certain rental activities (see H.R. 2133, H2601 [30AP])

———refundable credit for certain property taxes on principal residences (see H.R. 496, H385 [11JA])

———repeal certain limitations on the one-time exclusion of gain on the sale of principal residence (see H.R. 1287, H1455 [6MR])

———rollover of gain from sale of farm assets into individual retirement account (see S. 1130, S6355 [22MY]; H.R. 2470, H3623 [23MY])

———rollover period on sale of principal residences for taxpayers whose assets are frozen in financial institutions (see S. 2111, S18336 [26NO])

———rollover proceeds from sale of farm to an individual retirement account (see H.R. 2333, H3036 [14MY])

———sale of farm property by certain farmers who have attained age 65 or by farm corporations (see H.R. 2326, H3035 [14MY])

———special estate tax valuation rules (see H.R. 3577, H8101 [17OC])

———tax deduction for improvements to mitigate radon gas (see H.R. 1795, H2260 [16AP])

———tax incentives and benefits to revive the real estate market (see H.R. 3798, H10365 [18NO]; H.R. 3824, H10722 [20NO])

———tax treatment of certain property of international organizations (see H.R. 3266, H6383 [2AU])

———taxation of sale of farmland with principal residence (see H.R. 1711, H2135 [10AP])

———treatment of certain real estate activities under passive loss rules (see S. 1257, S7464 [11JN]; S. 1952, S16449 [12NO])

———treatment of certain rents relative to all qualified heirs (see H.R. 719, H823 [30JA])

———treatment of charitable contributions of appreciated property (see H.R. 1557, H2014 [21MR])

———treatment of gain on certain sales of lands subject to ground leases (see S. 13, S434 [14JA])

———treatment of gain on sale of principal residence relative to the health of the taxpayer's family (see S. 1202, S6996 [4JN])

———treatment of gain on sale of principal residence relative to the tax status of the taxpayer's spouse (see S. 1203, S6996 [4JN])

———treatment of long-term property relative to eminent domain laws (see H.R. 2811, H5266 [27JN])

———treatment of principal residence relative to indexing (see H.R. 890, H990 [6FE])

———treatment of rebates received for State property taxes paid (see H.R. 3594, H8120 [21OC])

———treatment of residences sold at reduced value due to military base closings (see H.R. 3319, H6538 [12SE])

———treatment of sale or exchange of certain farmland (see H.R. 236, H60 [3JA])

———treatment of the sale of a principal residence (see H.R. 3945, H11885 [26NO])

———treatment under the limitations on losses from passive activities (see H.R. 1414, H1757 [13MR])

———valuation of family farm estates (see S. 1045, S5752 [14MY]; S. 1061, S5753 [14MY])

Recreation areas: taxation of fuels relative to maintenance and improvement of trails (see H.R. 3585, H8101 [17OC])

Recreational vehicles: fees and charges for vessels (see H.R. 2905, H5513 [16JY])

Recycling: equipment investment credit (see H.R. 1912, H2374 [17AP])

———income tax credit for the recycling of hazardous wastes (see H.R. 1272, H1415 [5MR])

———refundable income tax credit for recycling of hazardous waste (see H.R. 630, H684 [23JA])

———treatment of facilities relative to the tax-exempt bond rules (see H.R. 2172, H2685 [1MY])

Reform (see H.R. 313, H79 [4JA])

Reimbursement arrangements: substantiation requirements (see S. 1612, S11807 [1AU])

Reliquidation: filing period for requests (see H.R. 1824, H2260 [16AP])

Research: activities and allocation rules for research and experimental expenditures (see H.R. 3617, H8334 [23OC])

———credit for payments to certain cooperation research organizations (see S. 2049, S18086 [25NO])

———credits for increasing activities (see H.R. 1618, H2083 [22MR])

———payments to cooperative research organizations (see H.R. 3979, H11886 [26NO])

Resolution Trust Corp.: purchase of real property (see S. 1787, S14042 [1OC])

Revenue Reconciliation Act: repeal provisions which require withholding of income taxes from wages paid to agricultural labor (see H.R. 1562, H2014 [21MR])

———repeal tax increases (see H.R. 2257, H2900 [8MY])

Roads and highways: deposit certain motor fuel tax into the Highway Trust Fund (see H.R. 3324, H6538 [12SE])

———deposition of all highway-related taxes in the highway trust fund (see S. 978, S5137 [25AP])

———determination of amounts allocated to States from the highway trust fund (see H.R. 159, H58 [3JA])

———determination of amounts of Federal-aid highway funds to States (see H.R. 2560, H4015 [5JN])

———motor carrier transportation costs (see S. 539, S2618 [5MR])

———remove the highway trust fund from the budget and use of State funds resulting from increases in motor fuels taxes (see H.R. 764, H839 [31JA])

Rural electric cooperatives: treatment of interest income and rental expense relative to safe harbor leases (see S. 873, S4737 [18AP]; H.R. 720, H823 [30JA])

Sales tax: deduction for State and local (see H.R. 618, H683 [23JA])

Savings: restore deduction for retirement savings to pay long-term health care insurance premiums, educational expenses, and first home acquisition costs (see H.R. 2340, H3036 [14MY])

Savings and loan associations: recapture certain losses (see H.R. 561, H604 [18JA])

Savings and loan institutions: clarify treatment of certain Federal financial assistance (see H.R. 1135, H1278 [27FE])

Securities: exclusion from gross income of proceeds from U.S. savings bonds used to pay higher education expenses (see S. 1926, S16060 [6NO])

———Federal treatment of State and local government bonds (see H. Res. 139, H2602 [30AP])

———index the basis of capital assets (see H.R. 606, H683 [23JA])

———issuance of depositor protection tax-exempt bonds (see S. 373, S1699 [6FE])

———permanent extension for the issuance of first-time farmer bonds (see S. 710, S3712 [20MR])

———permanently extend qualified mortgage bonds (see H.R. 1067, H1136 [21FE]; H.R. 1070, H1136 [21FE]

———small issue bonds (see S. 913, S4983 [24AP]; S. 1357, S8499 [24JN]; H.R. 602, H683 [23JA]; H.R. 673, H712 [28JA]; H.R. 710, H781 [29JA]; H.R. 1186, H1323 [28FE])

———State ceiling for private activity bonds (see S. 2004, S17433 [21NO])

———treatment of bonds used to finance correctional facilities (see H.R. 1001, H1077 [20FE])

———treatment of certain bonds (see S. 150, S438 [14JA]; H.R. 150, H58 [3JA])

———treatment of income from U.S. savings bonds used to pay higher education tuition and fees (see H.R. 1136, H1278 [27FE])

Senate: require a 60-vote supermajority to pass any revenue enhancing legislation (see S. 809, S4337 [11AP])

Senior citizens: treatment of gains from sale of principal residence by persons over 55 years of age (see H.R. 3822, H10544 [19NO])

Sewage disposal: deduction for sewer taxes, rents, and similar sewer charges (see H.R. 1700, H2135 [10AP])

Shipping industry: remedy problems to U.S. shipbuilding and repair facilities caused by subsidized foreign ships (see H.R. 253, H77 [4JA])

Ships and vessels: excise tax provisions relative to transportation by water (see S. 1656, S12181 [2AU])

———repeal recreational vessel fee (see S. 843, S4612 [17AP])

Small business: allow small commercial finance companies to use the reserve method in accounting for bad debts (see H.R. 1224, H1341 [4MR])

———computing of deductions allowable to home day care providers for the business use of their homes (see H.R. 2008, H2468 [23AP])

———credit for productive equipment investments (see H.R. 4077, H12062 [3JA])

———deposit requirements for payroll taxes (see S. 1610, S11807 [1AU])

———extension of tax provisions (see H.R. 3487, H7379 [3OC])

———health benefit plans (see S. 1229, S7290 [6JN]; H.R. 2453, H3622 [23MY])

———method of election of taxable years (see S. 2109, S18336 [26NO])

———private retirement incentive employer matching plans (see H.R. 2294, H2952 [9MY])

———provide for employees a private retirement incentive matched by employers (see S. 318, S1367 [31JA])

———revise and amend Federal programs (see H.R. 345, H80 [4JA])

———settlement of certain estate cases in court (see S. 1701, S12795 [11SE])

———tax fairness (see H.R. 91, H56 [3JA])

———treatment of indirect expenses of in-home child care service businesses (see H.R. 3557, H7862 [15OC])

———treatment of small property (see S. 1314, S8014 [18JN])

Social Security: clarify that taxes shall not apply to payments made to State and local government employees under workmen's compensation (see H.R. 894, H990 [6FE])

———credit for a portion of the employees' share of taxes (see H.R. 3730, H9579 [7NO])

———employment tax status of certain fishermen (see S. 1683, S12182 [2AU])

———exclusion of services of election officials and workers (see S. 2033, S17989 [23NO])

———exemption from taxes for individuals 65 years or older (see H.R. 1743, H2178 [11AP])

———expand tax exemption for certain election officials and workers (see H.R. 1771, H2188 [15AP])

———expand the exception from taxes for election officials (see H.R. 2955, H5650 [18JY])

———health insurance for certain children and mothers to be financed through a general payroll tax (see H.R. 2375, H3160 [16MY])

———long-term care assistance program for functionally impaired elderly individuals (see S. 1668, S12182 [2AU])

———medical injury compensation reform for health care (see S. 1232, S7290 [6JN])

———repeal certain increases (see H.R. 2091, H2536 [24AP])

———return taxes imposed on benefits to trust fund (see H.R. 307, H79 [4JA])

———State and local taxation of benefits (see S. 1681, S12182 [2AU]; H.R. 2971, H5744 [23JY])

———taxation of government pensions (see H.R. 1379, H1668 [12MR])

———treatment of student employees of seasonal children's camps (see H.R. 3141, H6193 [31JY])

———treatment of tax-exempt interest relative to taxable benefits (see H.R. 494, H385 [11JA])

Soviet Union: revoke U.S. taxpayer subsidies relative to military action in Baltic States (see H.J. Res. 80, H605 [18JA])

Space policy: treat spaceports as airports under the exempt facility bond rules (see S. 2115, S18336 [26NO])

States: permit deferred compensation plans (see H.R. 2906, H5513 [16JY])

———prohibit imposition of income tax on pensions of nonresident individuals (see H.R. 431, H83 [4JA])

———taxation of domestic and foreign corporations (see H.R. 2913, H5513 [16JY])

———taxation of nonresidents' income derived from certain Federal areas (see H.R. 1169, H1279 [27FE])

———treatment of certain expenses of legislators (see H.R. 2046, H2535 [24AP])

———treatment of nonresidents pension income (see H.R. 1531, H1913 [20MR]; H.R. 1655, H2085 [22MR])

Student loans: deduction for interest (see H.R. 728, H823 [30JA]; H.R. 747, H824 [30JA])

———interest (see H.R. 4029, H11888 [26NO])

———treatment of students agreeing to perform services in certain professions (see H.R. 1856, H2373 [17AP])

Tax rates: method of rounding used in adjusting (see H.R. 768, H839 [31JA])

Tax-exempt organizations: cash or deferred arrangements for employees (see H.R. 2327, H3035 [14MY])

———deny status for certain rural electric cooperatives (see H.R. 1355, H1473 [7MR])

———establish cash and deferred pension arrangements for their employees (see S. 448, S2006 [20FE])

———permit deferred compensation plans (see H.R. 2906, H5513 [16JY])

———status of organizations relative to abortion practices (see H.R. 1458, H1786 [18MR])

———treatment of a charitable organization operating an amateur athletic event (see H.R. 2464, H3623 [23MY])

Telephones: treatment of amounts received by cooperative companies indirectly from their members (see H.R. 1860, H2373 [17AP])

———treatment of cooperatives (see S. 879, S4836 [23AP])

Territories: wage certificates issued to producers of watches and watch movements (see H.R. 1416, H1757 [13MR])

Timber: tax treatment (see H.R. 3413, H6878 [25SE])

Tires (see S. 1039, S5615 [9MY])

Tobacco industry: treatment of contributions to no net cost tobacco fund or no net cost tobacco account (see H.R. 164, H58 [3JA])

Tobacco products: disallow deductions for advertising expenses (see S. 557, S2618 [5MR])

———increase excise tax on cigarettes (see S. 558, S2618 [5MR])

———increase excise tax on cigarettes and deposit revenues in the Federal Hospital Insurance Trust Fund (see H.R. 892, H990 [6FE])

Trails: use of tax revenues collected on recreational fuels to maintain recreational trails (see H.R. 1155, H1279 [27FE])

Transportation: valuation of unoccupied seats on corporate aircraft (see H.R. 3417, H6878 [25SE])

———volume cap on private activity bonds used to finance high-speed intercity rail facilities (see H.R. 3348, H6674 [17SE])

U.S. Peace Tax Fund: establish (see S. 689, S3564 [19MR])

Unemployment: treatment of compensation (see H.R. 2492, H3738 [30MY])

Urban areas: investment and employment credits relative to enterprise zones (see H.R. 23, H54 [3JA])

Vaccine Injury Compensation Trust Fund: exclude income (see H.R. 3013, H5817 [24JY])

Veterans: deductibility of flight training expenses (see H.R. 1168, H1279 [27FE])

———eligibility for mortgage revenue bond financing (see S. 777, S4116 [22MR]; H.R. 1250, H1414 [5MR])

———employer credit for hiring economically disadvantaged veterans discharged as a result of budget cuts (see H.R. 3016, H5817 [24JY])

———tax incentives for employers to hire Persian Gulf veterans (see S. 582, S2771 [6MR])

Volunteer fire fighters: income tax credit (see H.R. 727, H823 [30JA])

Water: deductions for certain fees for sewer and water services (see S. 1362, S8592 [25JN])

———treatment of contributions in aid of construction of water mains necessitated by contamination of well water (see H.R. 774, H840 [31JA])

———use of certain taxes by recipients of grants for treatment works (see H.R. 1698, H2135 [10AP])

Wetlands: designation of stewardship trusts (see H.R. 2594, H4186 [7JN])

Cloture motions

Medicaid: Federal payments relative to State expenditures made from revenues derived from provider-specific taxes (H.R. 3595), S17997 [23NO]

Court documents

Fulani v. Commission on Presidential Debates dissenting opinion: Abner J. Mikva, E3003 [12SE]

Descriptions

Abatement or waiver of interest on certain tax deficiencies (H.R. 2047), E1421 [24AP]

Clarification of employment status of certain fisherman, E1430 [24AP]

Extend certain expiring tax provisions (H.R. 3752), E3800 [12NO]

Gross income taxation limitation applicability to regulated investment companies (H.R. 2735), E2324 [24JN]

GrowAmerica Act (S. 2120), S18691 [27NO]

Hospital Charity Care Act (H.R. 790), E396 [4FE]

Individual development accounts (S. 2086), S18403 [26NO]

Recomputations of depreciation determined under the income forecast method (H.R. 2748), E2349 [25JN]

Spaceport investments relative to tax exempt facility bond rules, E854 [8MR]

State taxation ceiling for private activity bonds (S. 2004), S17435 [21NO]

Tax deduction on sewer and water fees (H.R. 1552), E1075 [22MR]

Tax depreciation determined under the income forecast method (H.R. 2748), E3870 [15NO]

Tax treatment of amounts paid to acquire certain intangible items treated as being paid for goodwill (H.R. 563), E218 [18JA]

Tax treatment of long-term care (H.R. 415), E7 [3JA]

Tax treatment to increase distance requirements applicable to the deduction for moving expenses (H.R. 562), E222 [18JA]

Tax treatment to recapture certain losses from tax benefits for savings and loans associations (H.R. 561), E225 [18JA]

Treatment of individual retirement accounts (H.R. 1406), H1650 [12MR]

Universal Health Care Act (H.R. 1300), E808 [7MR]

Vaccine Injury Compensation Trust Fund exclusion (H.R. 3013), E2676 [24JY]

Documents

Dual taxation of energy and mineral resources on tribal lands, S15860 [4NO]

Legislative Language Defining Classes of Disproportionate Share Hospital Providers, S18198 [26NO]

Primer on 861—Research and Development, S4034 [21MR]

Tax Treatment of Certain Costs of Housing Cooperatives, S18655 [27NO]

U.S. Citizens Living and Working Overseas, H2880 [8MY]

Essays

Demise of the U.S. Tuna Industry: Teresa M. Floridi, E2167 [12JN]

Tax Simplification—Let's Play Flatball: Karen Quick, S15701-S15706 [31OC]

Explanations

Capital gains tax reduction, S13953 [30SE]

Deny Puerto Rico and possession tax credit benefits relative to runaway plants (H.R. 2632), E2175 [13JN]

Enterprise Zone Jobs-Creation Act (S. 1032), S5641 [9MY]

Exclude from gross estate value of certain land subject to a qualified conservation easement (H.R. 2149), E1505 [30AP]

Improve U.S. competitiveness, employment, and investment, and reduce the budget deficit (H.R. 3170), E2849-E2851 [2AU]

Income treatment of nonelective deferred compensation (H.R. 2499), E1981 [30MY]

Middle Class Tax Relief Act, H3121-H3123 [15MY]

Pension Access and Simplification Act (H.R. 2730), H4923-H4930 [24JN]

Private Long-Term Care Insurance Act (S. 1693), S12307-S12311 [2AU]

Simplify application of certain provisions of the Internal Revenue Code (H.R. 2775), H5233-H5237 [27JN]

Simplify application of certain provisions of the Internal Revenue Code (H.R. 2777), H5237-H5263 [27JN]

Spaceport investments relative to tax exempt facility bond rules (H.R. 1358), E854 [8MR]

Tax credit for investment in new manufacturing and other productive equipment (S. 1831), S14710 [15OC]

Tax Extension Act (S. 2042), S18081-S18085 [25NO]

Tax Simplification Act (S. 1394), S8781-S8808 [26JN]

Tax treatment of certain bonds (S. 150), S842 [14JA]

Tax treatment of European Community as single country (S. 1733), S13418 [20SE]

Tax treatment of intangible assets (H.R. 3035), E2707-E2710 [25JY]

Tax treatment of sales of assets of medical service organizations to managers of such organizations (H.R. 4042), E4183 [26NO]

Working Family Tax Relief Act (S. 995), S5416 [7MY]

Factsheets

Defense Tax Rebate Act (S. 1865), S15170 [24OC]

Facts Countering Drug Industry Fiction Regarding Research and Development, S17299 [21NO]

Kennelly Long-Term Care Factsheet, E1534 [1MY]

Working Family Tax Relief Act (S. 995), S5416 [7MY]

Letters

Budget deficit reduction agreement: H. Vincent, H7794 [10OC]

Cancer Screening Incentive Act: American Cancer Society, S4853 [23AP]

Dept. of Defense supplemental appropriations authorization for operational expenditures relative to Operation Desert Shield: Representative Rostenkowski, H1686 [13MR]

Dept. of the Treasury rulings on stock requirements: Senator Pryor, S1852 [7FE]

Emergency unemployment compensation, S15209 [24OC]

Extension of certain expiring tax provisions: several Representatives, H11332 [26NO]

Family Home Investment and Education Plan Act: National Association of Home Builders, S12269 [2AU]

Farmers: Viola Hovdenes, E1287 [17AP]

Federal payments relative to State medicaid expenditures made from revenues derived from provider-specific taxes: National Governors' Association, S18187 [26NO]

———OMB, S18191 [26NO]

———Senator Cranston, S18653 [27NO]

———Senator Wallop, S18195 [26NO]

———Wallace G. Wilkinson, Governor of Kentucky, H10523 [19NO]

———Zell Miller, Governor of Georgia, S18172 [26NO]

Government spending priorities and program financing: American Farm Bureau Federation, S6337 [22MY]

———Americans for a Balanced Budget, S6337 [22MY]

———Business and Industrial Council, S6336 [22MY]

———Citizens for a Sound Economy, S6336 [22MY]

———Council for Citizens Against Government Waste, S6337 [22MY]

———National Federation of Independent Business, S6337 [22MY]

———National Taxpayers Union, S6336 [22MY]

Home day care provider deduction computation: Resources for Child Caring (organization), S4625 [17AP]

Inequity of taxation: Joan Ausenbaugh, E576 [22FE]

IRS competent authority process relative to tax treaty interpretations: Senator Heinz, S4077 [21MR]

IRS filing extension for Armed Forces members serving in the Persian Gulf: National Guard Association, S1141 [24JA]

———Reserve Officers Association, S1141 [24JA]

IRS review of small business pension plans: IRS, H4581, H4583, H4584-H4586 [18JN]

———Representative Nancy L. Johnson, H4581, H4583, H4584 [18JN]

Legislative reform could revive real estate market: several Senators, S18293 [26NO]

Long-term care insurance: William J. Heestand, E7 [3JA]

Long-term health care: Senator Pryor, S12311 [2AU]

Long-term Social Security care assistance program for functionally impaired elderly individuals: AMEX Life Assurance Co., S12250 [2AU]

———American Health Care Association, S12251 [2AU]

———Barbara Roberts, Governor of Oregon, S12250 [2AU]

———Blue Cross and Blue Shield Association, S12250 [2AU]

———CIGNA Corp., S12251 [2AU]

———Health Insurance Association of America, S12250 [2AU]

———Metropolitan Life Insurance Co., S12251 [2AU]

———National Association for Home Care, S12251 [2AU]

———National Committee to Preserve Social Security and Medicare, S12251 [2AU]

———Richard C. Ladd, S12250 [2AU]

Low-income housing credit: several organizations, S1370 [31JA]

Luxury tax on passenger vehicles modified for the disabled: Independent Mobility Systems, Inc., H1003 [19FE]

Luxury tax on purchase of certain boats: David Walters, S3275 [13MR]

Medical injury compensation for Federal health care programs: AMA, S7308 [6JN]

———American Hospital Association, S7308 [6JN]

———C. Everett Koop, S7309 [6JN]

———Carter G. Phillips, S7310 [6JN]

———Joseph A. Califano, Jr., S7309 [6JN]

———National Federation of Independent Business, S7309 [6JN]

———Physician Insurers Association of America, S7309 [6JN]

National energy strategy: Senators Wallop and Johnston, S567 [15JA]

Possession tax credit for runaway plants in Puerto Rico: Concilio General of Trabajadores, E2177 [13JN]

Puerto Rico and taxation: Kenneth A. Gruber, S4381 [11AP]

Puerto Rico's economic development: Resident Commissioner Fuster, E2311 [20JN]

Reconvene budget summit: Council for a Livable World, S12858 [12SE]

———OMB Watch, S12858 [12SE]

———U.S. Conference of Mayors, S12858 [12SE]

Reduction in defense budget: National Taxpayers Union, S5094 [25AP]

Revenue in relation to trade initiatives: OMB, H10648, H10649 [20NO]

State highway funding: Associated General Contractors of America, S7972 [18JN]

Tax rates: Representative Gradison, S15243 [25OC]

Tax system modernization and law enforcement appropriations: Nicholas F. Brady, Sec. of the Treasury, S6328 [22MY]

Tax treatment of foster care payments: Michigan Residential Care Association, S13930 [27SE]

Tax treatment of local governments' pension plans: Frederick C. Conley, E3017 [12SE]

Taxation of certain equipment, parts, or accessories installed on passenger cars for the disabled: Independent Mobility Systems, Inc., E532 [20FE]

Taxpayer financing of congressional campaigns: Task Force on Campaign Finance Reform, H8583 [29OC]

Treatment of gains or losses from sale of assets by farmer cooperatives: National Council of Farmer Cooperatives, S10571 [22JY]

Withholding of State income taxes for Federal employees where work takes place: Jeanne S. Archibald, Dept. of the Treasury, S9969 [15JY]

———W. Lee Rawls, Dept. of Justice, S9969 [15JY]

Lists

Organizations endorsing the Prescription Drug Cost Containment Act, S17298 [21NO]

Organizations supporting McCain amendment to S. 1722, unemployment emergency compensation to require \3/5\ vote to raise taxes and simple majority to lower taxes, S13532 [24SE]

Organizations supporting the Environmental Infrastructure Act (S. 90), S737 [14JA]

Organizations supporting the National Recreational Trails Fund Act, E662 [27FE]

Scholars against campaign spending limits, S6191 [21MY]

Tax provisions scheduled to expire this year, S16453 [12NO]

Memorandums

Capital Gains Tax Differential for Investments in Start-Up and Other Small Enterprises (S. 1932), S16219-S16223 [7NO]

Taxation of Armed Forces Members During War Time: Library of Congress, S1137 [24JA]

U.S. Estate Taxation of Non-Resident Alien Staff of the World Bank and Other International Organizations: World Bank, S12289 [2AU]

Memorials of legislature

Alaska, H4437 [12JN]

California, S16847 [15NO]

Colorado, S6994 [4JN], H4015 [5JN]

Hawaii, S6920 [3JN], S6995 [4JN], H3624 [23MY]

Idaho, S6145, S6147 [20MY], H2179 [11AP]

Iowa, H2602 [30AP]

Louisiana, S10042 [15JY], S10441 [18JY], H5432 [11JY], H5596 [17JY]

Michigan, S5499 [8MY], S9362 [9JY], H2570 [29AP]

Missouri, S6921 [3JN]

Municipal Police Employees' Retirement System, S8008 [18JN]

Nebraska, H5299 [9JY]

Nevada, S8589 [25JN]

New Jersey, S13976 [30SE]

Pennsylvania, H5910 [25JY]

South Carolina, S6919 [3JN], H2136 [10AP]

Utah, H2108 [9AP]

Vermont, H4186 [7JN]

Washington, S6146, S6147 [20MY], H2901 [8MY]

Messages

Dept. of Transportation Activities: President Bush, S17431 [21NO]

Motions

Medicaid: Federal payments relative to State expenditures made from revenues derived from provider-specific taxes (H.R. 3595), H10540 [19NO]

Newsletters

Builders Endorse Gramm/Gingrich Tax Cut Plan: National Association of Home Builders, S13507, S13516 [24SE]

Papers

American Family Losing Ground to Taxes and Inflation: Paul G. Merski, H7798 [10OC]

Budget Deal Perpetuates Fiscal Failure: Paul G. Merski, H9372 [5NO]

Economic Growth Incentives: Daniel Mitchell, H7795-H7798 [10OC]

Paying for Progress—Perspectives on Financing Environmental Protection: William K. Reilly, S737 [14JA]

Taxes and Deficits—New Evidence: Richard Vedder, Lowell Gallaway, and Christopher Frenze, H9373-H9377 [5NO]

Petitions

ABA, S6922 [3JN]

Louisiana School Employees' Retirement System, S13976 [30SE]

Pinellas County Metropolitan Planning Organization, S6995 [4JN], H3806 [3JN]

Rockland County, NY, Council, H2376 [17AP]

Poems

``'Twas the Night Before Recess,'' Senator Roth, S18150 [26NO]

Polls of opinion

Pennsylvannia: 13th Congressional District, E3148 [25SE]

Provisions

Armed Forces: additional support for members participating in operations in the Persian Gulf (H.R. 557), H1390 [5MR]

Questions

IRS competent authority issues relative to tax treaty interpretations, S4077 [21MR]

Remarks in House

Advertising: disallow advertising deduction for tobacco products unless payments are made to advertise health effects of smoking (H.R. 440), E27 [3JA]

Agriculture: require farmers to withhold income tax on workers, H4603 [18JN]

Air pollution: tax credits for pollution control investments and technology, H1059 [20FE]

Alcoholic beverages: occupational tax on retail dealers in liquors and beer (H.R. 1484), E981 [19MR]

———occupational taxes relative to production or sale (H.R. 3781), E3856 [14NO]

American Jobs and Manufacturing Preservation Act: enact (H.R. 2889), E2509 [11JY]

Armed Forces: additional support for members participating in operations in the Persian Gulf (H.R. 557), H1390 [5MR]

———allow penalty-free distributions for participants in Operation Desert Storm (H.R. 796), E427 [5FE]

———applicability of combat-related tax benefits to certain additional participants in the Persian Gulf conflict (H.R. 1119), E644 [26FE]

———applicability of combat-related tax benefits to reservists and National Guard members deployed overseas (H.R. 1359), E867 [8MR]

———earned income tax credit for military families overseas (H.R. 1677), E1161 [9AP]

———exclude certain military pay from gross income (H.R. 696), E338 [29JA]

———treatment of combat pay received by a commissioned officer (H.R. 863), E497 [7FE]

Bankruptcy: exclude certain pension plans from an individual's estate (H.R. 3804), E3904 [19NO]

BLM: payments in lieu of taxes for lands acquired by the Government (H.R. 3917), H11279 [25NO]

Boating: luxury levy on pleasure boats, H2695 [2MY]

Boats: luxury tax, H5271 [9JY]

———repeal luxury tax, H11051 [23NO]

———repeal luxury tax (H.R. 2487), E1959 [29MY]

———repeal the luxury tax (H.R. 951), H5456 [16JY], E1381 [23AP], E4225 [26NO]

———user fee, H8582 [29OC]

———user fees, H6546 [16SE]

Budget: anniversary of deficit reduction agreement, H8472 [24OC]

———balanced budget tax limitation, H2909 [9MY]

———constitutional amendment to require balanced, accountability in tax legislation, and line-item veto of appropriations (H.J. Res. 285), H4949 [25JN]

———deficit, H1149 [26FE], E1658 [8MY]

———eliminate the tax expenditure budget (H.R. 1413), H2592 [30AP], E935 [14MR], E2210 [13JN]

———impact of deficit reduction agreement, H679 [23JA], H5455, H5458 [16JY], H7653 [9OC], H7793-H7799 [10OC], H8426 [23OC], H8791 [31OC], H9049 [4NO], H10610 [20NO], E3470 [21OC]

———legislative versus executive branch negotiation process relative to budget deficit agreements and failures, H9366-H9372 [5NO]

———removal of enforcement mechanisms from deficit reduction agreement, H35 [3JA]

———repeal summit conference increases, H3041 [15MY]

———research and experimental expenditures (H.R. 1663), E1161 [9AP]

———summit conference anniversary, H7987 [17OC], H9366 [5NO]

———tax rates on certain upper income brackets, H10610 [20NO]

Bush, President: domestic policy, H7659 [9OC], H10707 [20NO], H10729, H10730, H10735, H10736, H10737 [21NO]

———domestic policy concerns versus foreign policy concerns, H9584, H9585, H9598 [8NO]

———economic policies, H6650 [17SE]

———national objectives priority assignments, H1403-H1409 [5MR]

Business: clarify amounts paid to acquire certain intangible items are treated as being paid for goodwill (H.R. 563), E218 [18JA]

———corporate tax system, H5747 [24JY]

———economic development of the Caribbean basin from tax credit funds, E1877 [22MY]

Business and industry: amortization of goodwill and certain other intangibles (H. Res. 292), H11317 [26NO]

———clarify that customer based, market share, and any similar intangible items are amortizable (H.R. 1456), E969 [18MR]

———clarify that customer based, market share, and any similar intangible items are amortizable (H.R. 3035), H10998 [22NO], E2706 [25JY]

———economic development of the Caribbean basin from tax credit funds, E2311 [20JN]

———election of taxable years by certain entities (H.R. 3943), E4198 [26NO]

———employee leasing rules (H.R. 3602), E3491 [22OC]

———gross income limitation applicability to regulated investment companies (H.R. 2735), E2323 [24JN]

———impose an excise tax on certain financial restructuring methods (H.R. 2028), E1385 [23AP]

———incentives for establishing businesses within closed military bases and hiring displaced employees (H.R. 3112), E2762 [30JY]

———investment tax credit relative to the investment in new manufacturing equipment (H.R. 3810), E3905, E3907 [19NO]

———recomputations of depreciation determined under the income forecast method (H.R. 2748), E2349 [25JN], E3870 [15NO]

———tax enterprise zones (H.R. 4022), E4124 [26NO]

———taxation and regulation, E2718 [25JY]

———treatment of employer deductions for payments of excessive compensation (H.R. 3056), E2727 [25JY]

Capital gains: treatment, H785, H790 [30JA], H1572 [11MR], H5602 [18JY], H5668 [23JY], H6679 [19SE], H8124 [22OC], H8362 [23OC], H8929 [1NO], H10283 [18NO], H11036 [23NO], E3900 [19NO]

———treatment (H.R. 1721), E1222 [11AP]

———treatment (H.R. 2359), H3042 [15MY], H8671 [30OC]

———treatment (H.R. 2958), E2624 [19JY]

———treatment (H.R. 3128), H6144 [31JY], H6198 [1AU], H7556 [8OC]

———treatment (H.R. 3741), E3766, E3769, E3777 [8NO]

———treatment (H.R. 3859), E4132 [26NO]

———treatment (H.R. 3875), H10851 [22NO]

———treatment of small and high-risk business stock (H.R. 1194), E722 [1MR]

Center on Budget and Policy Priorities: result of survey, H5752 [24JY]

Charities: application of wagering taxes (H.R. 3888), E3996 [22NO]

———tax treatment of contributions (H.R. 310), E684 [28FE]

———treatment of beneficiaries of remainder trusts (H.R. 1132), E675 [28FE]

Children: increase amount of the exemption for children under age 18 (H.R. 1277), H1409-H1412 [5MR], H2238 [16AP], H2547 [25AP]

———increase amount of the exemption for minors, H2955 [13MY]

———increase amount of the exemption for minors (H.R. 1277), H2612 [1MY], H2908 [9MY], E1647 [8MY]

Children and youth: earned income tax credit for families (H.R. 2633), E2188 [13JN]

———earned income tax credit for taxpayers with young children (H.R. 4021), E4194 [26NO]

———exemption for dependent children under age 18 (H.R. 3148), H6198 [1AU]

———method of allocating expenses in case of use of a residence in providing day care (H.R. 2740), E2322 [24JN]

Churches: treatment of pension benefit plans (H.R. 1570), E1090 [22MR]

Cigarettes: impose an annual tax on each vending machine and use revenues to fund reduced tobacco use programs (H.R. 632), H678 [23JA]

———impose occupational tax on companies and use revenues to treat smoking-related diseases (H.R. 698), E390 [4FE]

———impose occupational tax on companies and use revenues to treat smoking-related diseases (H.R. 699), H758 [29JA], E390 [4FE]

Civil liberties: protection of taxpayers' rights (H.R. 3838), H10725, H10727 [21NO], H11814 [26NO]

Clergy: treatment of parsonage allowances as compensation (H.R. 581), E226 [18JA]

Coal: health care provisions for coal industry retirees (H.R. 4013), E4079 [26NO]

Colleges and universities: broadcasting revenues of athletic events (H.R. 969), E687 [28FE]

Communications: deny advertising tax deduction to persons who discriminate against minorities (H.R. 285), E32 [3JA]

Congress: domestic policy, H9708 [13NO], H10207 [14NO]

———economic growth and domestic spending priorities, H9590-H9598 [8NO]

———require three-fifths majority vote in both houses to increase taxes (H.R. 3146), H6143, H6145, H6146 [31JY]

Construction industry: treatment of small builders' income from the sale of certain residential real property (H.R. 1864), E1320 [18AP]

Consumers: taxpayers' rights (H.R. 3242), E2922 [2AU]

Cooperative societies: gains and losses of non-exempt farmer cooperatives (H.R. 2361), E1779 [16MY]

Corporations: allow certain to have foreign sales corporations as subsidiaries (H.R. 825), E428 [5FE]

———deny Puerto Rico and possession tax credit benefits relative to runaway plants (H.R. 2632), E2175, E2177 [13JN]

———discourage from establishing foreign manufacturing subsidiaries to avohd Federal taxes (H.R. 1031), E745 [4MR]

———prior law treatment of reorganizations through the exchange of debt instruments (H.R. 3262), E2883 [2AU]

———repeal provisions that provide that the accumulated earnings tax be applied without regard to the number of shareholders (H.R. 306), E47 [3JA]

———treatment of personal service corporations relative to periodic compensation payable to owner-employees (H.R. 3788), E3871 [15NO]

Courts: claims for refunds or credits in certain courts for estates (H.R. 3310), E3013 [12SE]

———clarify the remedial jurisdiction relating to taxes of inferior Federal courts (H.R. 302), E32 [3JA]

———constitutional amendment prohibiting court ordering of laying or increasing taxes (H.J. Res. 192), E985 [19MR]

———provide certain taxpayers representation by certified public accountants (H.R. 1485), E991 [19MR]

Day care: home care provider deduction computation (H.R. 1974), E1362 [22AP]

———legislative proposals, H1853 [20MR]

Death and dying: carryover basis of property at death (H.R. 3496), E3276, E3282 [3OC]

Debt pools: disallow losses from certain exchanges (H.R. 1141), E680 [28FE], E1345 [18AP]

Dependent care credit: treatment (H.R. 3506), E3284 [3OC]

Dept. of Defense: income tax liability designation for funding of Operation Desert Shield (H.R. 1227), E787 [6MR]

Disabled: benefits received by former police officers or fire fighters (H.R. 3667), E3615, E3619 [31OC]

———certain equipment, parts, or accessories installed on passenger vehicles (H.R. 973), H1002 [19FE], E531 [20FE]

———treatment of gain from sale of principal residence by certain individuals (H.R. 1076), E592 [22FE]

———treatment of individuals under certain Federal programs (H.R. 3126), E2814 [1AU]

Disasters: relief for certain losses (H.R. 4044), E4147 [26NO]

———relief for losses (H.R. 1152), H1193 [27FE]

Domestic policy: economic impact, H2404 [23AP]

———impact of luxury taxes on boating and related industries, H4561 [18JN]

———national objectives priority assignments, H8192, H8193 [23OC]

———national policy priority assignments, H10625 [20NO]

———tax and budget priorities (H.R. 3680), E3652 [1NO]

Drug abuse: tax return designation of $1 for drug treatment and rehabilitation (H.R. 942), H896 [6FE]

Drugs: tax credit for clinical testing expenses for rare diseases and impose windfall profit tax on excessively profitable drugs (H.R. 1713), E1171 [10AP]

Eastern Europe: allow charitable contributions to private businesses (H.R. 2649), H4537 [13JN]

Ecology and environment: limit ability of taxpayers to deduct costs of cleaning up oil and hazardous substances spills (H.R. 1561), E1079 [22MR]

———limit ability of taxpayers to deduct costs of cleaning up oil and hazardous substances spills (H.R. 1609), E1126 [22MR]

Economic conditions: Bush administration policy on rate increase, H3157, H3158 [16MY]

———tax rates, H2185 [15AP], H5053, H5054 [26JN], H5398, H5399, H5400, H5401, H5402, H5403 [11JY], H5454 [16JY], H5591, H5592 [17JY], H5600, H5601, H5602 [18JY], H6144 [31JY], H6323 [2AU], H7870 [16OC], H8126, H8127 [22OC], H8194, H8196 [23OC], H8469 [24OC], H8585, H8586 [29OC], H8668 [30OC], H8917 [31OC], H9047 [4NO], H9405 [6NO], H10486 [19NO], H11297, H11298, H11300 [26NO], E2798, E2802 [1AU], E3739 [6NO]

Economic Recovery Tax Act: anniversary (H.J. Res. 315), E2748 [29JY]

Economy: economic growth incentives, H6805 [25SE]

———impact, H5823, H5824, H5825 [25JY]

———impact of luxury taxes, H4870 [24JN]

———impact of Republican policies, H5983 [30JY]

———improve through investment in the public sector, H10396 [18NO]

———national policy priority assignments, H7868 [16OC], H8580 [29OC], H8672 [30OC], H9407 [6NO], H9705, H9706, H9707 [13NO], H10203, H10204 [14NO], H10486 [19NO], H11292, H11293, H11294, H11295, H11313, H11815, H11817, H11818, H11820, H11821, H11822, H11823, H11854, H11855, H11860, H11861 [26NO]

———recession, H2573, H2574 [30AP], H2606, H2607, H2612 [1MY], H6394 [11SE]

———reduce income tax rate, encourage investment and savings, and limit spending increases (H.R. 3290), H8471 [24OC], E3013 [12SE]

———repeal of tax on luxury items, H4225, H4229 [11JN]

Education: deduction of tuition payments for college (H.R. 838), E431 [6FE]

———exclusion for employee educational assistance (H.R. 127), E83 [3JA]

———permit deductions for certain educational costs of licensed practical or vocational nurses (H.R. 342), E62 [3JA]

———promote savings for qualified higher education expenses (H.R. 2218), E1568 [2MY]

———research and experimental expenditures of publishers of instructional materials (H.R. 1419), E933 [14MR]

———treatment of employer-provided assistance (H.R. 24), E313 [28JA]

———treatment of loans and scholarships (H.R. 394), E74 [3JA]

EEC: treatment of U.S. owned businesses (H.R. 2277), E1702 [9MY]

El Salvador: exemption of organizations funding arms shipments to the FMLN, H7654 [9OC]

Elections: multicandidate political committee contributions and tax credits for contributions to nonincumbents (H.R. 3835), E3946 [21NO]

———participation in debates by any candidate receiving public campaign financing (H.R. 1112), E643 [26FE]

———participation in debates by any candidate receiving public campaign financing (H.R. 791), E397 [4FE], E3003 [12SE]

———rates for principal campaign committees of any candidate for public office (H.R. 2493), H5669 [23JY]

Employment: application of employer Social Security taxes to employees' cash tips (H.R. 1472), E991 [19MR]

———health insurance costs of self-employed individuals (H.R. 1248), H1347 [5MR]

———health insurance costs of self-employed individuals (H.R. 2662), E2269 [19JN]

———simplify the application of laws relative to benefit plans (H.R. 2641), E2214 [13JN]

———status relative to Federal procurement and independent contractors (H.R. 3813), E3944 [21NO]

———targeted jobs credit eligibility requirements (H.R. 3286), E2941 [2AU]

———targeted jobs credit (H.R. 22), E46 [3JA]

———Tax Freedom Day for American workers, E1644 [7MY]

———tax status of certain fishermen (H.R. 2048), H2593 [30AP], E1430 [24AP]

———worker benefit plans (H.R. 2742), E2363 [25JN]

Energy strategy: taxation, E671 [28FE]

Enterprise zones: establish (H.R. 11), E68 [3JA]

ERISA: full-funding limitation of multiemployer plans (H.R. 940), E431 [6FE]

———tax treatment of pensions and cost-of-living adjustments (H.R. 1735), E1221 [11AP]

Excise taxes: repeal on automobiles, aircraft, jewelry, and furs, H7206 [2OC]

Families: fairness, H3628 [29MY]

———refundable credit in lieu of deductions for children and increased earned income credit, H2771 [6MY], H2966 [14MY], H3039, H3040 [15MY]

———refundable credit in lieu of deductions for children and increased earned income credit (H.R. 2242), H2970 [14MY], H3040 [15MY], H5669 [23JY], H5824, H5825 [25JY], E1624 [7MY], E2628 [19JY]

———refundable credit in lieu of deductions for children and increased earned income credit (S. 995), H5824, H5825 [25JY]

Families and domestic relations: allow foster care provider and a qualified foster individual to share the same home (H.R. 3999), E4178 [26NO]

———treatment of middle class, E3144 [25SE]

Family and domestic relations: deductions for adoption expenses (H.R. 1515), E1283 [17AP]

Farmers: inheritance taxes on family farms, H7868 [16OC]

Federal employees: deductibility of mortgage interest and property taxes by workers receiving overseas housing allowances (H.R. 3103), E2782 [31JY]

———retirement benefits, E1717 [13MY]

Financial institutions: extend time for payment of certain taxes in States having certain closures (H.R. 1157), E672 [28FE]

———Federal assistance to building and loan associations (H.R. 1326), E857 [8MR]

———incentives to encourage savings for education expenses and home ownership (H.R. 813), E784 [6MR]

———tax incentives for savings, H1330 [4MR]

Fire fighters: tax credit for volunteers (H.R. 1232), E761 [5MR]

Foreign aid: application of money from aid to U.S. taxpayers' use, H8581 [29OC]

Foreign countries: exclude certain foreign source income from gross income by U.S. citizens living abroad (H.R. 2430), H3453 [22MY]

———modify regulations relative to operation of U.S. companies (H.R. 2948), E2637 [22JY]

Foreign investment: deny certain foreign tax credit and deduction (H.R. 1030), E745 [4MR]

Forests: cutting of old-growth redwood timber (H.R. 2696), E2285 [19JN]

Franchise tax: treatment of deduction (H.R. 1429), E943 [14MR]

Fuels: increase on gasoline and other motor fuels (H.R. 2096), E1459 [25AP]

Gasoline, H5982, H5985 [30JY]

———tax rate, H5822 [25JY]

Government: domestic agenda, H5600 [18JY]

———extend certain expiring tax provisions (H.R. 3752), E3799 [12NO]

———improve U.S. competitiveness, employment, and investment, and reduce the budget deficit (H.R. 3170), H9503 [7NO], E2848, E2903 [2AU]

———national economic policies, H5601 [18JY]

———relationship between increases and revenues, H5985 [30JY]

Hazardous substances: lead-based paint abatement (H.R. 2922), E2586 [18JY]

———production and importation of asbestos (H.R. 3895), E3990 [22NO]

Health: allow deduction for adult home care relative to Alzheimer's disease (H.R. 931), E449 [7FE]

———national policy to provide health care and reform insurance procedures (H.R. 3626), H8544 [24OC], H8584 [29OC]

———refundable credits for qualified cancer screening tests (H.R. 3464), E3204 [1OC]

———treatment of long-term care (H.R. 415), E7 [3JA]

———treatment of sales of assets of medical service organizations to managers of such organizations (H.R. 4042), E4183 [26NO]

Health care facilities: require tax-exempt hospitals to provide sufficient charity care and community benefits (H.R. 790), E395 [4FE]

———tax exemption for emergency medical service (H.R. 1374), E896 [12MR]

Housing: allow first-time home buyers to make withdrawals from personal individual retirement accounts without penalty (H.R. 1074), H1091 [21FE]

———allow first-time home buyers to make withdrawals from personal individual retirement accounts without penalty (H.R. 352), E28 [3JA]

———determination of eligibility in difficult development areas for the low-income housing credit (H.R. 2146), E1507 [30AP]

———exemption on sale of principal residence, H1084 [21FE]

———low-income credit, E3675 [1NO]

———low-income credit (H.R. 413), H8930 [1NO], E58 [3JA], E3640 [1NO]

———low-income housing credit extension (H.R. 3682), E3679 [1NO]

———rental housing for low- and moderate-income families (H.R. 3874), E4009 [22NO]

———treatment of deduction for interest paid on debt secured by a first or second home (H. Con. Res. 8), E71 [3JA]

———treatment of housing cooperatives (H.R. 785), E391 [4FE]

———treatment of housing savings accounts relative to first-time homebuyers (H.R. 3829), H10708 [20NO]

Income: aggregation of certain spouses income (H.R. 1055), E579 [22FE]

———deductions for children, H2184 [15AP]

———exclude price of certain transit passes from gross amount (H.R. 1145), E692 [28FE]

———exclude price of certain transit passes from gross amount (H.R. 1513), E1036 [21MR]

———exclude price of certain transit passes from gross amount (H.R. 572), E221 [18JA]

———modify individual alternative minimum tax to allow deduction of certain investment expenses (H.R. 4001), E4175 [26NO]

———rate paid by citizens with high revenues, H5748 [24JY]

———rates on interest income (H.R. 3925), E4157 [26NO]

———reduce income taxes and establish individual Social Security retirement accounts (H.R. 2178), E1517 [1MY]

———simplify the application of earned income credit (H.R. 3828), H10699 [20NO]

———standard and itemized deductions (H.R. 3202), H6369 [2AU]

———tax treatment of payment for services performed for religious schools (H.R. 311), E45 [3JA]

———treatment of nonelective deferred compensation (H.R. 2499), E1981 [30MY]

———treatment of telephone and electric cooperative pension plans (H.R. 2031), H5458, H5459 [16JY], E1394 [23AP]

Income tax: allow deduction for sewer and water service fees (H.R. 1552), E1075 [22MR]

———contribution of refunds to Operation Desert Shield (H.R. 807), E428 [5FE]

———credits for acquisition of new passenger vehicles and first homes (H.R. 4005), E4190 [26NO]

———include organ donation information with individual return payments (H.R. 993), E553 [21FE]

———reduction, H10489 [19NO]

———treatment of charitable contribution deductions (H.R. 1556), E1062, E1073 [22MR]

———treatment of the deduction for State and local income (H.R. 1429), E943 [14MR]

Individual investment accounts: treatment (H.R. 3363), E3088 [18SE]

Individual retirement accounts: penalty-free withdrawals for first home acquisitions (H.R. 1114), E626 [26FE]

———penalty-free withdrawals for purchase of a first home (H.R. 1696), H2123 [10AP]

———penalty-free withdrawals for repairs of residences damaged by disasters (H.R. 1153), E652 [27FE]

———penalty-free withdrawals to pay for higher education expenses (H.R. 1113), E636 [26FE]

———treatment, H2494 [24AP], H6144 [31JY], E2688 [24JY]

———treatment (H.R. 1290), H1424 [6MR]

———treatment (H.R. 1406), H1650 [12MR], H1762 [14MR], H1794 [19MR], H1854 [20MR], E1191 [10AP]

Inflation: adjustments relative to treatment of Social Security benefits (H.R. 3278), E2945 [2AU]

Insurance: coverage for pregnant women and children through employment-based insurance and a State-based health plan (H.R. 3393), E3134 [24SE]

———deduction for the amount of premiums paid on life insurance contracts for which the beneficiaries are disabled (H.R. 668), E308 [28JA]

———employer's cost of providing employee medical benefits (H.R. 2800), E2373 [26JN]

———excise taxes on group health plans that fail to provide for preexisting conditions (H.R. 3938), E4116 [26NO]

———foreign insurance companies' net investment income calculation (H.R. 3134), E2820 [1AU]

———foreign insurance company regulations (H.R. 3388), E3120 [24SE]

———health insurance costs of self-employed individuals, H2193 [16AP]

———health insurance costs of self-employed individuals (H.R. 1629), E1121 [22MR]

———health insurance costs of self-employed individuals (H.R. 1880), E1318 [18AP]

———health insurance costs of self-employed individuals (H.R. 784), E391 [4FE]

———health policy premiums (H.R. 2121), E1483 [29AP]

———long-term care coverage (H.R. 1205), E743 [1MR]

———long-term care insurance policies which do not meet Federal standards (H.R. 3830), E3952 [21NO]

———purchase of health insurance (H.R. 3084), H6359-H6361 [2AU]

———treatment of amounts otherwise includable on the cancellation of certain life insurance policies (H.R. 703), E340 [29JA]

———treatment of amounts withdrawn from individual retirement plans to pay for long-term health insurance (H.R. 704), E340 [29JA]

———treatment of interest paid relative to certain life insurance contracts (H.R. 1434), E944 [14MR]

———treatment of long-term care insurance and accelerated death benefits (H.R. 1693), E1192 [10AP]

———treatment of long-term care insurance (H.R. 2174), E1533 [1MY]

———treatment of small property and casualty insurance companies (H.R. 2768), E2350, E2360 [25JN]

Interest: abatement or waiver of interest on certain tax deficiencies (H.R. 2047), E1420 [24AP]

———restoration of the deduction for personal interest (H.R. 3766), H10205 [14NO]

———treatment of certain indebtedness relative to the limitations on the deductibility of personal interest (H.R. 2458), E1930 [24MY]

Intermodal containers: treatment (H.R. 1986), E1371 [22AP], E1404 [23AP]

Internal Revenue Code: extend certain expiring provisions (H.R. 3909), H11275 [25NO], H11328-H11336 [26NO], E4210, E4221 [26NO]

———increase the dollar limitation on the exclusion under certain sections (H.R. 2253), H2880 [8MY]

———simplify application of certain provisions (H.R. 2775), H5232 [27JN]

———simplify application of certain provisions (H.R. 2777), H5232 [27JN]

Investment: tax credit, E4132 [26NO]

Investments: deduction for nonworking spouse donation to retirement savings (H.R. 3335), E3045 [16SE]

———early withdrawal of individual retirement accounts (H.R. 3663), E3593 [30OC]

———employee stock ownership plans (H.R. 2410), H7975-H7979 [16OC], E1866, E1869 [21MY]

———establish family savings accounts and penalty-free withdrawals from individual retirement accounts for purchase of a first home (H.R. 1291), H1424 [6MR]

———exclude small transactions from broker reporting requirements (H.R. 200), E71 [3JA]

———penalty-free withdrawals from retirement plans by displaced workers (H.R. 2303), E1715 [9MY]

———repeal the 30% gross income limitation applicable to regulated companies (H.R. 1597), E1125 [22MR]

———tax treatment (H.R. 2359), H8671 [30OC]

———treatment (H.R. 2359), H3042 [15MY]

———treatment of interest incurred on junk bonds used in hostile business takeovers (H.R. 1554), E1069 [22MR]

———treatment of spaceports relative to tax exempt facility bond rules (H.R. 1358), E854 [8MR]

———treatment of tax-sheltered annuity plans issued by insolvent issuer (H.R. 3488), E3282 [3OC]

Iraqi assets: tax on income (H.R. 135), E83 [3JA]

IRS: accessibility of tax records, H3921 [5JN]

———audits, H4560, H4561, H4562, H4566 [18JN]

———burden of proof, H7819 [15OC]

———increasing number of audits, H1852 [20MR]

———inspection of tax returns of high-income taxpayers, H4590-H4599 [18JN]

———review of small business pension plans, H4580-H4586 [18JN]

———Tax Code simplification, E1403 [23AP]

———time extension for certain acts for individuals performing services under Operation Desert Shield (H.R. 4), H38 [3JA], H596 [18JA], H667-H671 [23JA]

———time extension for certain acts for individuals performing services under Operation Desert Shield (H.R. 469), E101 [9JA]

———training program for agents, H5305 [10JY]

———transfers of appropriations, H4600 [18JN]

Japan: deny certain benefits relative to buildings constructed by companies (H.R. 2129), E1485 [29AP], E1634 [7MY]

Labor: apprenticeship education organizations (H.R. 2550), H5658-H5663 [22JY]

Laws: reform, H9397 [6NO]

Local government: Federal payments in lieu of taxes (H.R. 1495), E1004 [20MR], E2724 [25JY]

———guarantee the borrowing efforts of tax levying entities before those of foreign borrowing entities (H.J. Res. 355), E3438 [17OC]

———permit deferred compensation plans (H.R. 2906), E2559 [16JY]

Local governments: treatment of pension plans, E3017 [12SE]

Luxury items: repeal excise tax, H5982, H5983, H5984, H5985 [30JY]

———repeal excise tax (H.R. 2598), H4192 [10JN], H9503 [7NO]

———repeal excise tax (H.R. 2604), H4212 [10JN]

———sales, H8580 [29OC]

Luxury tax: impact on employment and business, H5376 [10JY], H5398 [11JY]

Massachusetts Society of Certified Public Accountants, Inc.: free tax assistance services to veterans of the Persian Gulf conflict, E1192 [10AP]

Medicaid: Federal payments relative to State expenditures made from revenues derived from provider-specific taxes (H. Con. Res. 208), E3118 [24SE]

———Federal payments relative to State expenditures made from revenues derived from provider-specific taxes (H.R. 3595), H10517-H10542 [19NO], E3463 [21OC], E3935, E3949 [21NO], E4145 [26NO]

———Federal payments relative to State expenditures made from revenues derived from provider-specific taxes (H.R. 3595), conference report, H11857, H11870-H11872 [26NO]

———Federal payments relative to State expenditures made from revenues derived from provider-specific taxes (H.R. 3595), consideration (H. Res. 283), H10509-H10516 [19NO]

———Federal payments relative to State expenditures made from revenues derived from provider-specific taxes (H.R. 3595), corrections in engrossment, H10542 [19NO]

———provider taxes relative to reimbursement of funds, E3362 [10OC]

Medicare: long-term care services and tax treatment of taxpayers with certain elderly dependents (H.R. 1692), E1181 [10AP]

Merchant seamen: treatment of pay for service in combat zones (H.R. 2283), E1712 [9MY]

Merrill Lynch, Inc.: support of individual retirement accounts, H9689 [12NO]

Merrill Lynch & Co., Inc.: advertisements on individual retirement accounts, E4152 [26NO]

Middle-income families: relief, H3121 [15MY]

———treatment, H790 [30JA]

Mining: health care provisions for coal industry retirees (H.R. 4013), H11457 [26NO]

Motor vehicles: deduction for interest on automobile loans (H.R. 2884), H5446 [15JY]

———impact of luxury tax on sales, H8670 [30OC]

———investment tax credit for vehicles fueled by clean-burning substances (H.R. 1497), E1039 [21MR], E1091 [22MR]

———standing mileage rate deduction for charitable use of passenger automobiles (H.R. 1506), E1014 [20MR]

Moving expenses: increase distance requirements applicable to the deduction (H.R. 562), E222 [18JA]

National Commission on Children: tax credit recommendations for child dependents, H5214 [27JN]

National Conference on Aging: impact of the Social Security earnings test on employed older Americans, H6502-H6504 [12SE]

National health plan: establish (H.R. 650), E281, E284 [24JA], E1483 [29AP], E2933 [2AU]

———establish (H.R. 1300), H1423 [6MR], H6774-H6793 [24SE], H9396 [6NO], H9499 [7NO], H10705 [20NO], E807 [7MR], E2347 [25JN], E3137 [24SE], E3772 [8NO]

———establish long-term care program (H.R. 651), E281 [24JA]

National objectives: Bush administration and domestic policy, H6322 [2AU]

———create and preserve U.S. jobs (H.R. 4061), E4170 [26NO]

National Tax Freedom Day: designate (H.J. Res. 220), E1323 [18AP]

———observance, H2806-H2808 [7MY], H2816 [8MY], E1680 [9MY]

Natural resources: private profitability, E3357 [10OC]

Newspapers: establish tax credits for using recycled newsprint (H.R. 507), E133 [11JA]

OPIC: investment guarantees of loans to Carribean nations, E2291 [19JN]

Partnerships: allocation rules of certain nonrecourse financing qualifying under the at-risk rules (H.R. 2978), E2662 [23JY]

Passive activity limitations: treatment of certain credits (H.R. 1566), E1083 [22MR]

Pensions: definitions of highly compensated employee and compensation relative to pension plans (H.R. 3331), E3038 [12SE]

———exceptions from early distribution penalty for certain qualified retirement plan distributions (H.R. 2760), E2356 [25JN]

———repeal taxation of Social Security and certain railroad retirement benefits (H.R. 1574), H1919 [21MR]

———simplify provisions applicable to qualified retirement plans (H.R. 2730), H4922 [24JN], E3657 [1NO]

———treatment of certain governmental pensions relative to certain Social Security benefits (H.R. 2086), E1428 [24AP]

Petroleum: Bush administration policy on rate increase, H5806 [24JY]

———excess profits tax on petroleum producers (H.R. 101), E60 [3JA]

———excise taxes on gasoline and diesel fuel (H. Res. 173), H4226 [11JN]

———extension of gasoline tax, H8262 [23OC], H8673 [30OC]

———foreign oil and gas income (H.R. 1671), H2098 [9AP]

———gas tax increase, H6392, H6394, H6397 [11SE]

———increase the gasoline tax (H.R. 861), E470 [7FE]

———reinstate the windfall profit tax on domestic crude oil (H.R. 295), H100 [9JA], H755 [29JA]

———reinstate the windfall profit tax on domestic crude oil (H.R. 460), E257 [23JA]

———tax treatment of imported crude oil and refined petroleum products (H.R. 706), E341 [29JA]

———windfall profit tax on oil companies, H643 [23JA]

Pharmaceuticals: clinical testing expenses for certain drugs for rare diseases or conditions (H.R. 3551), H7777 [10OC]

———treatment of duplicative medications and excessively priced new therapeutic medications (H.R. 3823), H10598 [19NO]

Power resources: credit for agricultural byproduct fuel production (H.R. 1198), E747 [4MR]

———impose on fuels to reduce carbon dioxide emissions (H.R. 1086), H1109 [21FE]

Presidential Election Campaign Fund: increase income tax check off amounts and realign priority of expenditures (H.R. 2533), E2045 [5JN]

Public utilities: deductions for conservation expenditures (H.R. 3955), E4198 [26NO]

———relief for installing acid rain reduction equipment (H.R. 1054), E558 [21FE], E593 [22FE]

———treatment of payments made by electric utilities to customers to subsidize energy conservation services (H.R. 1007), H1028, H1043 [20FE]

Puerto Rico: economic development, E3948 [21NO]

———economic development of the Caribbean basin from tax credit funds, E3002 [12SE]

———economic development of the Caribbean basin from tax credit funds granted U.S. businesses, E1184 [10AP]

———phase out of possessions tax credit program (H.R. 1427), E932 [14MR]

Real property: activities under the passive loss rules and capital gains preference (H.R. 3652), E3575 [29OC]

———at-risk rules for property acquired by foreclosure (H.R. 3650), E3580 [29OC]

———deductions for interest on seller-financed mortgages (H.R. 2416), E1879 [22MY]

———deductions for removal of architectural barriers to the disabled and senior citizens in principal residences (H.R. 603), E274 [23JA]

———estate tax rules on estates of noncitizen international organization employees (H.R. 3087), E2783 [31JY]

———exclude from gross estate value of certain land subject to a qualified conservation easement (H.R. 2149), E1505 [30AP]

———income from discharge of qualified real property business indebtedness (H.R. 3651), E3578 [29OC]

———tax incentives and benefits to revive the real estate market (H.R. 3798), H10284 [18NO]

———tax treatment of certain property of international organizations (H.R. 3266), E2885 [2AU]

———treatment of residences sold at reduced value due to military base closings (H.R. 3319), E3019 [12SE]

———treatment of the sale of a principal residence (H.R. 3945), E4134 [26NO]

———treatment under the limitations on losses from passive activities (H.R. 1414), H6460, H6461, H6462 [12SE], H6590 [16SE], H6605, H6607, H6648 [17SE], H6678 [19SE], H6694 [23SE], H6804 [25SE], H7124 [1OC], H7204, H7205 [2OC], H7556 [8OC], H7652 [9OC], H7727 [10OC], H8125, H8127 [22OC], H8198 [23OC], H8468, H8470 [24OC], H8583 [29OC], H10998 [22NO], E938, E945 [14MR], E3030, E3036 [12SE], E3284 [3OC], E3305 [8OC], E3897 [19NO]

Recreation areas: taxation of fuels relative to maintenance and improvement of trails (H.R. 3585), E3452 [21OC]

Recreational vehicles: fees and charges for vessels (H.R. 2905), E2563 [16JY]

Recycling: treatment of facilities relative to the tax-exempt bond rules (H.R. 2172), E1548-E1550 [1MY]

Research: activities and allocation rules for research and experimental expenditures (H.R. 3617), E3526 [23OC]

———payments to cooperative research organizations (H.R. 3979), E4192 [26NO]

Resolution Trust Corp.: funding, H1678, H1680 [13MR]

———funding (H.R. 1315), H1679 [13MR]

Roads and highways: determination of amounts allocated to States from the highway trust fund (H.R. 159), H1876-H1880 [20MR]

———improvements, H5670 [23JY]

———remove the highway trust fund from the budget and use of State funds resulting from increases in motor fuels taxes (H.R. 764), H827 [31JA], E376 [31JA]

Savings accounts: treatment, H10283 [18NO]

Savings and loan associations: recapture certain losses (H.R. 561), E225 [18JA]

Savings and loan institutions: clarify treatment of certain Federal financial assistance (H.R. 1135), E686 [28FE]

Securities: permanently extend qualified mortgage bonds (H.R. 1067), H8930 [1NO], E578 [22FE]

———small issue bonds (H.R. 710), E342 [29JA]

———small issue bonds (H.R. 1186), E710 [1MR]

Ships and vessels: impact of luxury taxes on boating and related industries, H4443 [13JN], H4565 [18JN]

———impact of luxury taxes on boating and related industries (H.R. 951), E2178 [13JN]

———recreational boat user fees, H5615-H5620, H5628-H5631 [18JY]

———recreational boating fees, H6202 [1AU]

———recreational vessel fee, H5215 [27JN]

———repeal excise tax, H7206 [2OC]

Small business: allow small commercial finance companies to use the reserve method in accounting for bad debts (H.R. 1224), E751 [4MR]

———effective of legislation on creation of jobs, H9398 [6NO]

———extension of tax provisions (H.R. 3487), H7320 [3OC], H7869 [16OC], E3254 [3OC]

———health benefit plans (H.R. 2453), E1924 [24MY]

———impact of IRS independent contract rules, H5985 [30JY]

———private retirement incentive employer matching plans (H.R. 2294), H5403 [11JY], E1695, E1708, E1709 [9MY]

———revise and amend Federal programs (H.R. 345), E65 [3JA]

———treatment of indirect expenses of in-home child care service businesses (H.R. 3557), H7819 [15OC], E3400 [15OC]

Social Security: credit for a portion of the employees' share of taxes (H.R. 3730), H9500, H9570 [7NO]

———earnings limit, H9711 [13NO]

———exemption from taxes for individuals 65 years or older (H.R. 1743), H2145 [11AP]

———health insurance for certain children and mothers to be financed through a general payroll tax (H.R. 2375), E1815 [16MY]

———repeal certain increases (H.R. 2091), E1452 [24AP]

———return taxes imposed on benefits to trust fund (H.R. 307), E566 [21FE]

———State and local taxation of benefits (H.R. 2971), E2660 [23JY]

———treatment of student employees of seasonal children's camps (H.R. 3141), E2819 [1AU]

Soviet Union: revoke U.S. taxpayer subsidies relative to military action in Baltic States (H.J. Res. 80), H688 [24JA]

States: permit deferred compensation plans (H.R. 2906), E2559 [16JY]

———taxation of domestic and foreign corporations (H.R. 2913), E2552 [16JY]

———treatment of certain expenses of legislators (H.R. 2046), H2499 [24AP]

———treatment of nonresidents pension income (H.R. 1531), E1022 [20MR]

———treatment of nonresidents pension income (H.R. 1655), H1854 [20MR], H2020 [22MR]

Student loans: deduction for interest (H.R. 747), E378 [31JA]

———interest (H.R. 4029), E4201 [26NO]

———treatment of students agreeing to perform services in certain professions (H.R. 1856), E1307 [18AP]

Tax Reform Act: impact, H8129 [22OC]

Tax-exempt organizations: cash or deferred arrangements for employees (H.R. 2327), E1737 [14MY]

———permit deferred compensation plans (H.R. 2906), E2559 [16JY]

Taxpayers' Action Day: observance, H7868, H7870 [16OC]

Telephones: treatment of amounts received by cooperative companies indirectly from their members (H.R. 1860), E1308 [18AP]

Trails: use of tax revenues collected on recreational fuels to maintain recreational trails (H.R. 1155), E662 [27FE]

Transportation: national policy for repair of infrastructure and highway systems, H1906-H1908 [20MR], H2403 [23AP], H2479 [24AP], H4225, H4227 [11JN], H6728 [24SE], E1067 [22MR]

———volume cap on private activity bonds used to finance high-speed intercity rail facilities (H.R. 3348), E3064 [18SE]

Unemployment: emergency compensation (H.R. 3201), H6323 [2AU]

———supplemental benefits package, H6147 [31JY]

———treatment of compensation (H.R. 2492), H5056 [26JN]

Urban areas: investment and employment credits relative to enterprise zones (H.R. 23), E49 [3JA]

Vaccine Injury Compensation Trust Fund: exclude income (H.R. 3013), E2676 [24JY]

Veterans: eligibility for mortgage revenue bond financing (H.R. 1250), E780 [6MR]

Water: treatment of contributions in aid of construction of water mains necessitated by contamination of well water (H.R. 774), E371 [31JA]

Whisky Rebellion: anniversary, E731 [1MR]

Remarks in Senate

Aeronautics: repeal luxury tax on aircraft (S. 1239), S7319 [6JN]

———treatment of certain aviation related excise taxes (S. 1905), S15803 [1NO]

———treatment of travel on company aircraft (S. 1346), S8349 [20JN]

Agriculture: increase prices to farmers while assisting in feeding the hungry (S. 1826), S14596 [8OC]

Alcoholic beverages: occupational taxes on retail dealers in liquors and beer (S. 1452), S9865 [11JY]

Angola: restore foreign tax credits (S. 1456), S9869 [11JY]

———tax treatment of U.S. companies, S10722, S10723, S10724-S10726, S10728, S10729 [24JY]

Armed Forces: allow penalty-free distributions for participants in Operation Desert Shield (S. 342), S1559 [5FE]

———transfer of separation pay into eligible retirement plans (S. 252), S1088 [23JA]

———treatment of certain deductions of members of Reserve units (S. 246), S1082 [23JA]

———treatment of compensation received by members for active service in a dangerous foreign area (S. 199), S902 [14JA], S1136 [24JA]

Bankruptcy: automatic stay in proceedings relative to State property taxes (S. 1017), S5517 [8MY]

Boating: repeal luxury tax on purchase of vessels (S. 649), S3273, S3277 [13MR], S7062 [5JN], S11715, S11716 [1AU], S11997 [2AU]

Boats: excise tax, S17330-S17335 [21NO], S18200 [26NO]

———excise tax (S. Res. 181), S17170 [20NO]

———repeal excise tax (S. Res. 181), S13188 [17SE]

Budget: reconvene summit conference, S12857-S12860 [12SE]

———research and experimental expenditures (S. 752), S4033, S4039 [21MR]

Buses: deductions of school bus drivers relative to computing adjusted gross income (S. 2002), S17434 [21NO]

Bush, President: domestic policy, S16311, S16312 [7NO]

Business and industry: clarify that customer based, market share, and any similar intangible items are amortizable (S. 1245), S7327-S7329 [6JN]

———credit for investment in new manufacturing and other productive equipment (S. 1831), S14708 [15OC]

———definition of passive foreign investment company (S. 1654), S12219, S12220 [2AU]

———establish industrial recapitalization funds (S. 1285), S7809 [13JN]

———increase research activity tax credits (S. 416), S1831, S1832 [7FE]

———regulated investment companies (S. 1748), S13583 [24SE]

———repeal of gross income limitation on regulated investment companies (S. 530), S2521 [28FE]

———require that a subchapter S corporation have only 1 class of stock (S. 722), S3941 [21MR]

———State treatment of domestic and foreign corporations (S. 1775), S13980 [30SE]

———treatment of gains or losses from sale of assets by farmer cooperatives (S. 1522), S10570-S10572 [22JY]

Capital gains: treatment, S3128-S3130 [13MR], S9729, S9730 [11JY], S13952 [30SE], S14860 [17OC], S16507, S16508 [13NO], S16886 [18NO]

———treatment of small and high-risk business stock (S. 467), S2184 [21FE]

———treatment of small and high-risk business stock (S. 697), S3714 [20MR]

———treatment (S. 656), S3263, S3287 [13MR], S3460 [14MR]

———treatment (S. 698), S3717 [20MR]

———treatment (S. 1857), S14942 [22OC]

Charities: application of wagering taxes to charitable organizations (S. 1913), S15863 [4NO]

———contributions relative to appreciated property (S. 359), S1600-S1604 [5FE]

———deduction for certain contributions of business equipment (S. 1604), S11571 [31JY]

———treatment of certain donations (S. 63), S714 [14JA]

Children: increase amount of the exemption for minors (S. 1009), S5508 [8MY]

———increase exemption for dependents under age 18 (S. 701), S15272 [25OC]

———increase personal exemption for young dependents (S. 643), S3266 [13MR]

Churches: treatment of pension benefit plans (S. 747), S4004 [21MR]

Civil liberties: protection for taxpayers (S. 1617), S11814, S11819 [1AU]

Coal: health care for coal industry retirees (S. 1989), S17061, S17071-S17073 [19NO]

Computers: depreciable life of semiconductor manufacturing equipment (S. 1786), S14049-S14052 [1OC]

Conservation of energy: treatment of payments made by utilities to customers for participating in certain measures (S. 1305), S7902 [17JN]

Constitutional amendments: accountability (S.J. Res. 5), S917 [14JA]

Construction industry: exemption for contributions in aid of construction (S. 1398), S8811 [26JN]

Corporations: apply accumulated earnings tax without regard to the number of shareholders (S. 1615), S11813 [1AU]

———S corporation sponsorship of employee stock ownership plans (S. 1888), S15401 [29OC]

Day care: home care provider deduction computation (S. 840), S4624 [17AP]

———tax credit for on-site facilities (S. 576), S2825 [6MR]

Deductions: allocation of deductions of State and local income and franchise taxes (S. 1647), S12201 [2AU]

Dept. of Agriculture: proposed user fee for domestic air travel, S3693 [20MR]

Dept. of HUD: reform measures, S15866 [4NO]

Dept. of the Treasury: prohibit the retroactive application of regulations and rulings (S. 532), S2522 [28FE]

———proposed regulations on stock requirements, S1852 [7FE]

Disabled: taxation of benefits received by former police officers or fire fighters (S. 2082), S18400 [26NO]

Domestic policy: middle income tax relief (S. 2061), S18369 [26NO]

———national objectives, S16002-S16004 [6NO]

———Presidential and congressional agenda, S12581 [10SE]

———tax and budget priorities (S. 1846), S14990 [22OC]

———treatment of corporations, earned income, estate, and gift taxes (S. 1900), S15699 [31OC]

Ecology and environment: establish a special valuation of sensitive environmental areas for estate tax purposes (S. 887), S4848 [23AP]

Economic conditions: tax rates, S9725-S9733, S9832 [11JY], S13724 [25SE], S15105 [24OC], S15242 [25OC], S16886 [18NO]

Economic growth: national objectives, S3126 [13MR]

Economic Recovery Tax Act: anniversary, S5692 [9MY], S9728 [11JY]

———anniversary (S.J. Res. 185), S11225 [29JY]

Economy: income tax, individual retirement accounts, and incremental investment tax rates (S. 1865), S15158, S15171 [24OC]

———national policy priority assignments, S16822 [15NO], S17321, S17322 [21NO], S18543 [26NO]

———nonrefundable tax credit for children and tax incentives for economic growth (S. 1920), S16060, S16062, S16072 [6NO], S18155 [26NO]

———promote growth and jobs creation by reducing certain taxes (S. 381), S1719 [6FE]

———rates, S15047 [23OC]

———stimulate economic growth (S. 2120), S18690 [27NO]

———treatment of withdrawals from pension plans and certain other tax credits (S. 1984), S17044, S17046 [19NO]

Education: exclusion for employee educational assistance (S. 24), S639, S640 [14JA]

———restore deduction for interest on scholastic loans (S. 542), S2625 [5MR]

———treatment of religious schools relative to the unemployment tax (S. 67), S718 [14JA]

EEC: barriers inhibiting competitiveness of U.S. businesses (S. 1653), S12218 [2AU], S14852 [16OC]

Elections: deny tax status to certain organizations participating in campaigns, S6504 [23MY]

———disclosure of taxpayer-funded advertising, S6273-S6282 [22MY]

———exclusion of election officials and workers from social security coverage (S. 1829), S14707 [15OC]

———participation in debates by any candidate receiving public campaign financing (S. 491), S2334 [26FE]

———spending limits and public funding of campaigns, S6187 [21MY]

———tax credits for contributions to candidates for congressional office (S. 1075), S5899 [15MY]

———taxpayer subsidizing of Senate campaigns relative to balancing the Federal budget, S6511, S6512 [23MY]

Employment: application of laws to benefit plans (S. 1364), S8596, S8597 [25JN]

———deduction to employer providing family leave involving a birth, adoption, or serious health condition (S. 841), S4625 [17AP]

———exclude imposition of employer Social Security taxes on cash tips (S. 765), S4057 [21MR]

———expand the working condition fringe benefit relative to employee parking (S. 1244), S7327 [6JN]

———permanent extension of the targeted jobs credit (S. 581), S2838, S2839 [6MR], S12574 [15AU], S15300 [28OC]

Enterprise zones: establish (S. 686), S3578 [19MR]

———establish (S. 1032), S5636, S5643-S5645 [9MY], S9721 [10JY]

Estate tax: rules for noncitizen employees of international organizations (S. 1688), S12289 [2AU]

European Community: treatment as single country (S. 1733), S13417 [20SE]

Excise taxes: repeal on automobiles, aircraft, jewelry, and furs (S. Res. 183), S13243 [18SE]

Families: increase personal exemption for taxpayer dependents (S. 642), S3266 [13MR]

———increase the earned income tax credit for individuals with young children (S. 1013), S5514 [8MY]

———refundable credit in lieu of deductions for children and increased earned income credit (S. 995), S5413 [7MY], S8480 [24JN], S10510 [19JY]

———treatment of expenses from adopting a special needs child (S. 268), S1196 [24JA]

Families and domestic relations: personal exemptions, S7228 [5JN]

———relief for those of middle-income, S13763 [26SE]

———simplify definition of dependents (S. 1821), S14590 [8OC]

———tax relief and family preservation programs (S. 1411), S8993 [27JN], S10726 [24JY]

———treatment of foster care payments (S. 1769), S13929 [27SE]

Family and domestic relations: deductions for adoption expenses (S. 709), S3735 [20MR]

Farmers: repeal certain provisions of law relative to withholding income tax from wages paid for agricultural labor (S. 254), S1091 [23JA]

Federal employees: withholding of State income taxes in State where work takes place, S9967-S9973 [15JY]

Federal-State relations: correct imbalances in certain States in the Federal tax to Federal benefit ratio (S. 247), S1082 [23JA]

Financial institutions: extend time for payment of certain taxes in States having certain closures (S. 371), S1713, S1714 [6FE]

Firearms: excise tax (S. 918), S5009 [24AP]

Foreign trade: foreign tax simplification (S. 936), S5140 [25AP]

Forests: treatment of forestry activities (S. 2009), S17445, S17446 [21NO]

Foundations: treatment of certain cooperative service organizations of private and community foundations (S. 588), S2932 [7MR]

Gasoline: Federal excise tax, S13114-S13116 [17SE]

Golden Gate National Recreation Area: estate tax credit for the transfer of property for inclusion (S. 871), S4763 [18AP]

Government: establish a one-time National Tax Amnesty Program (S. 796), S4338 [11AP]

———extend certain expiring tax provisions, S16888 [18NO]

———extend certain expiring tax provisions (S. 1950), S16451, S16453, S16454 [12NO], S18292 [26NO]

———imposition of 5% value added tax (S. 169), S862 [14JA]

Group legal service plans: make permanent certain exclusions (S. 451), S2028, S2029 [20FE]

Health: allow deduction for adult home care relative to Alzheimer's disease (S. 895), S4865 [23AP]

———improve benefits and tax incentives for insurance purchases (S. 314), S1379 [31JA]

———provide a refundable tax credit for qualified cancer screening tests (S. 891), S4851, S4853 [23AP]

Health care professionals: tax treatment of student loan interest relative to practice of medicine in rural areas (S. 1401), S8960, S8961 [27JN]

———tax treatment of student loan interest relative to practice of medicine in rural areas (S. 1419), S9005, S9006 [27JN]

———treatment of student loans relative to practicing in a rural community (S. 1419), S9005, S9006 [27JN]

Housing: construction, S17103 [20NO]

———credit for the purchase of a principal residence by a first-time home buyer (S. 2078), S18394 [26NO]

———extend low-income credit (S. 1447), S9859-S9862 [11JY]

———extend the low-income credit (S. 308), S1369, S1370 [31JA]

———extension of the mortgage revenue bond provisions and the low-income housing credit (S. 167), S860 [14JA], S1209 [24JA]

———low-income housing credit eligibility in difficult development areas (S. 954), S5163 [25AP]

———low-income housing tax credit, S16503 [13NO]

———tax treatment of certain costs of housing cooperatives, S18653-S18655 [27NO]

———use of individual retirement account or annuity to purchase first home (S. 307), S1319 [30JA]

Income: aggregation of certain spouses income (S. 1551), S10776 [24JY]

———deduction for personal interest of consumers (S. 2052), S18337 [26NO]

———exclude certain interest from gross income (S. 1929), S16215 [7NO]

———exclude certain pay of merchant marines serving in combat zones (S. 531), S2521 [28FE]

———exclude price of certain transit passes from gross amount (S. 129), S814 [14JA]

———exclude price of certain transit passes from gross amount (S. 26), S643, S644 [14JA]

———treatment of telephone and electric cooperative pension plans (H.R. 2031), S10767 [24JY]

———waive penalty on certain individual retirement accounts and pension plan withdrawals for purchase of consumer goods and other items, S17601 [22NO]

Income tax: increase personal exemption and refundable credit for families with young children (S. 1875), S15252 [25OC]

———increase personal exemption to $4,000 (S. 152), S844 [14JA], S1658 [6FE], S3266 [13MR], S5329 [25AP], S15272 [25OC]

———increase the personal exemption amount (S. 1014), S5514 [8MY]

———prohibit State imposition on the pension of individuals who are not residents of that State (S. 267), S1189 [24JA], S1330, S1335 [30JA], S16304 [7NO]

———schedules for certain individuals filing as heads of households (S. 1876), S15252 [25OC]

Indians: incentives for establishing enterprise zones on reservations (S. 383), S1726 [6FE]

Individual development accounts: treatment (S. 2086), S18403 [26NO]

Individual retirement accounts: penalty-free withdrawals for first-time homebuyers higher education expenses (S. 1680), S12267 [2AU]

———penalty-free withdrawals for involuntarily unemployed individuals (S. 693), S3591 [19MR]

———treatment, S17889 [23NO]

———treatment (S. 612), S3027-S3034 [12MR]

———withdrawals without penalty to pay for certain necessary expenses (S. 1566), S11057 [26JY]

Individual retirement accounts (S. 612), S13958 [30SE], S15762 [1NO], S18169 [26NO]

Infrastructure: amend code to meet needs (S. 90), S735-S738 [14JA]

Insurance: establish a credit for the cost of long-term health insurance (S. 84), S727 [14JA]

———establish a credit for the cost of long-term health insurance (S. 87), S727 [14JA]

———establish affordable health care incentives (S. 2095), S18412-S18415 [26NO]

———foreign insurance company regulations (S. 1911), S15808 [1NO]

———health insurance costs of self-employed individuals (S. 315), S1389 [31JA]

———health insurance costs of self-employed individuals (S. 88), S734, S735 [14JA]

———health insurance costs of self-employed individuals (S. 89), S734, S735 [14JA]

———long-term care insurance purchase incentives (S. 1122), S6356 [22MY]

———payment of self-employment tax after retirement, S12119 [2AU]

———reduce OASDI tax rate and increase the hospital insurance tax rate (S. 1290), S7816 [13JN]

———reporting of group health plan information on W-2 forms (S. 365), S1707 [6FE]

———treatment of amounts withdrawn from individual retirement plans to pay for long-term health insurance (S. 85), S727 [14JA]

———treatment of casualty companies (S. 1314), S8017 [18JN]

———treatment of companies not meeting certain requirements relative to health insurance for small employers (S. 700), S3727, S3732 [20MR], S12010 [2AU]

———treatment of employer-provided health care benefits for retired employees (S. 86), S727 [14JA]

———treatment of interest paid relative to certain life insurance contracts (S. 632), S3096 [12MR]

———treatment of long-term care insurance and accelerated death benefits (S. 1021), S5630 [9MY], S11534 [31JY], S16157 [7NO]

———treatment of long-term care insurance and benefits (S. 1693), S12303, S12311 [2AU]

Interest: deduction for interest on indebtedness incurred to acquire an automobile (S. 1957), S16614 [13NO]

Internal Revenue Code: extend certain expiring provisions (H.R. 3909), S16886 [18NO], S18200, S18292 [26NO], S18565 [27NO]

———extend certain expiring provisions (H.R. 3909), unanimous-consent agreement, S18199 [26NO]

———extend certain expiring provisions (S. 2042), S18079 [25NO], S18291, S18330 [26NO]

———simplify certain provisions (S. 1394), S8753, S8808 [26JN]

Investments: acquisition of partnerships without dissenters' rights (S. 1393), S8751 [26JN]

———capital gains tax differential for investments in start-up and other small enterprises (S. 1932), S16217-S16219, S16224, S16225 [7NO]

———exclude small transactions from broker reporting requirements (S. 200), S2595 [5MR]

———indexing certain assets (S. 1917), S15971 [5NO]

———reinstatement of regular investment tax credit (S. 2051), S18336 [26NO]

———tax credit for children and expand the use of individual retirement accounts (S. 1921), S16075-S16080 [6NO], S16508 [13NO]

Iraq: prohibit use of U.S. tax dollars to rebuild, S3349-S3352 [14MR]

IRS: establish toll-free call answering service in Rhode Island, S10364 [18JY]

———GAO study of competent authority process relative to tax treaty interpretations, S4077 [21MR]

———small defined benefit plan actuarial audit program, S9799 [11JY]

———tax law enforcement budget, S9949-S9961 [15JY]

———time extension for certain acts for individuals performing services under Operation Desert Shield, S1134 [24JA]

———time extension for certain acts for individuals performing services under Operation Desert Shield (H.R. 4), S1043 [23JA], S1112, S1135-S1144, S1145 [24JA]

———time extension for certain acts for individuals performing services under Operation Desert Shield (H.R. 4), unanimous-consent agreement, S1105 [23JA]

———time extension for certain acts for individuals performing services under Operation Desert Shield (S. 203), S902 [14JA]

———time extension for certain acts for individuals performing services under Operation Desert Shield (S. 8), S521 [14JA]

Land use: Government's Land Acquistion Program, S7227 [5JN]

Leased employees: treatment (S. 1732), S13415, S13416 [20SE]

Local government: increase Federal payments in lieu of taxes (S. 140), S540 [15JA], S817 [14JA], S16965 [18NO]

Luxury items: repeal excise tax (S. 1261), S7472 [11JN]

———treatment, S9725 [11JY]

Mass transit: credit for high speed rail and certain other mass transportation equipment (S. 2012), S17458 [21NO]

Medicaid: disproportionate share hospital providers, S18324 [26NO]

———Federal payments relative to State expenditures made from revenues derived from provider-specific taxes (H.R. 3595), S17988, S17997 [23NO], S18014-S18016, S18077, S18145 [25NO], S18169-S18172, S18174, S18175, S18176, S18177, S18183, S18184-S18198, S18324, S18332 [26NO], S18567 [27NO]

———Federal payments relative to State expenditures made from revenues derived from provider-specific taxes (H.R. 3595), conference report, S18563, S18652, S18653 [27NO]

———Federal payments relative to State expenditures made from revenues derived from provider-specific taxes (H.R. 3595), motion to proceed, S18072 [25NO]

———Federal payments relative to State expenditures made from revenues derived from provider-specific taxes (H.R. 3595), unanimous-consent agreement, S18145 [25NO]

———Federal payments relative to voluntary contributions and provider-specific taxes (S. 1983), S16948 [18NO]

———State use of provider-specific taxes for expenditures (S. Con. Res. 67), S14226 [2OC]

Medicare: geographic adjustment of physicians' fees, S18194, S18195 [26NO]

Michigan: gas tax and highway funding, S7995 [18JN]

Middle East: tax policy to finance Operation Desert Storm, S1259 [30JA]

Military bases: incentives for establishment of businesses at closed bases (S. 1498), S10474-S10476, S10477 [19JY]

Mining: industrial expansion, S2057-S2059 [21FE]

Mortgages: revenue bond financing for veterans of Operation Desert Shield (S. 354), S1595 [5FE]

———revenue bond financing for veterans of Operation Desert Shield (S. 355), S1595 [5FE]

Motor vehicles: credit for the purchase of child restraint systems (S. 74), S721 [14JA]

———deduction for purchase of electric-powered automobiles (S. 1444), S9498 [10JY]

———deductions for vehicles fueled by clean-burning fuels (S. 1178), S6738-S6740 [23MY]

———exempt from luxury tax passenger vehicle parts or accessories for disabled individuals, S13534-S13537 [24SE]

———exempt from luxury tax passenger vehicle parts or accessories for disabled individuals (S. 401), S1821 [7FE]

———mileage rate deduction for charitable use of passenger automobiles (S. 1190), S6866 [24MY]

National Commission on Children: recommendation of a refundable tax credit for children, S8480 [24JN]

National Guard: treatment of certain deductions of members (S. 246), S1082 [23JA]

National health plan: establish (S. 454), S2146 [21FE]

National objectives: partisan comparison, S2066-S2068, S2073 [21FE]

National Tax Freedom Day: designate (S.J. Res. 122), S4485 [16AP]

National Trails Act: refundability of gasoline taxes of off-road vehicles, S7773 [13JN]

Native Americans: dual taxation of energy and mineral resources on tribal lands, S15859 [4NO]

———tax exemption for income derived from trust or restricted lands (S. 754), S4040 [21MR], S17506 [21NO], S18180, S18183, S18184 [26NO]

Nuclear energy: deductions for decommissioning costs of nuclear powerplants (S. 1641), S12192 [2AU]

Pensions: treatment of certain amounts received by insurance salesmen after retirement (S. 1997), S17254 [20NO]

Petroleum: eligibility for the investment tax credit relative to the construction of reserve storage tanks (S. 1235), S7318 [6JN]

———Federal excise taxes on gasoline and diesel fuel (S. Res. 166), S11855 [1AU]

———imported crude oil and refined products (S. 215), S565-S568 [15JA]

———impose a tax on excess profits of large oil companies (S. 340), S1506-S1509 [5FE]

———tax treatment of imported crude oil and refined products (S. 154), S845 [14JA]

———tax-exempt bond financing for storage tanks used in reserve storage tanks (S. 1236), S7318 [6JN]

Pharmaceuticals: containment of prescription drug prices (S. 2000), S17291-S17302 [21NO]

Physicians: allow student loan deductions relative to the practice of medicine in rural communities (S. 104), S748 [14JA]

Political campaigns: treatment of public financing of Presidential election campaigns (S. 981), S5294 [25AP]

Power resources: eliminate intangible oil drilling costs as preference items in the alternative minimum tax (S. 155), S846 [14JA]

———encourage development of renewable energy sources and the conservation of energy (S. 2100), S18418 [26NO]

———provide incentives for energy production research (S. 731), S3958 [21MR]

———renewable energy production credit (S. 466), S2183, S2184 [21FE]

———treatment of conservation expenditures relative to electric utilities (S. 2110), S18434, S18435 [26NO]

———treatment of the energy investment credit for solar energy and geothermal property (S. 1157), S6682 [23MY]

Public utilities: electric utilities' subsidization of energy conservation services (S. 922), S6265 [22MY]

———relief to utilities installing acid rain reduction equipment (S. 1234), S7263, S7314, S7317, S7318 [6JN]

———taxation of payments to customers for energy conservation (S. 679), S3428 [14MR]

———treatment of payments made to customers to subsidize the cost of conservation (S. 83), S726 [14JA]

Railroads: tax treatment of rail transportation property (S. 1564), S10963 [25JY]

Real property: authorize studies of possible tax credits to stimulate sales of property owned by the FDIC and Resolution Trust Corp., S2739-S2744 [6MR]

———capital gain on transfer of farm property (S. 900), S4870 [23AP]

———rollover of gain from sale of farm assets into individual retirement account (S. 1130), S6374 [22MY], S9412 [10JY]

———rollover period on sale of principal residences for taxpayers whose assets are frozen in financial institutions (S. 2111), S18435 [26NO]

———tax incentives and benefits to revive the real estate market, S18293 [26NO]

———treatment of certain real estate activities under passive loss rules (S. 1257), S7467-S7469 [11JN], S10431 [18JY], S15029 [22OC]

———treatment of certain real estate activities under passive loss rules (S. 1952), S16455 [12NO]

———treatment of gain on certain sales of lands subject to ground leases (S. 13), S593 [14JA]

———treatment of gain on sale of principal residence relative to the health of the taxpayer's family (S. 1202), S7001 [4JN]

———treatment of gain on sale of principal residence relative to the tax status of the taxpayer's spouse (S. 1203), S7001 [4JN]

———valuation of family farm estates (S. 1045), S5758 [14MY]

———valuation of family farm estates (S. 1061), S5769 [14MY]

Recreation: boating fees, S13111-S13113 [17SE]

Reimbursement arrangements: substantiation requirements (S. 1612), S11810 [1AU]

Research: credit for payments to certain cooperation research organizations (S. 2049), S18105 [25NO]

Resolution Trust Corp.: purchase of real property (S. 1787), S14052 [1OC]

Roads and highways: deposition of all highway-related taxes in the highway trust fund (S. 978), S5286 [25AP]

———highway trust fund, S2549 [28FE]

———motor carrier transportation costs (S. 539), S2621 [5MR]

Rural electric cooperatives: treatment of interest income and rental expense relative to safe harbor leases (S. 873), S4764 [18AP]

Securities: exclusion from gross income of proceeds from U.S. savings bonds used to pay higher education expenses (S. 1926), S16081 [6NO]

———permanent extension for the issuance of first-time farmer bonds (S. 710), S3736 [20MR]

———small issue bonds (S. 913), S5002, S5003 [24AP]

———small issue bonds (S. 1357), S8500 [24JN], S15983 [5NO]

———State ceiling for private activity bonds (S. 2004), S17435 [21NO]

———treatment of certain bonds (S. 150), S539 [15JA], S840 [14JA]

Self-employed individuals: health insurance deduction (S. 934), S5139 [25AP]

Senate: require \3/5\ vote to raise taxes and simple majority to lower taxes, S13530-S13534 [24SE]

———require a 60-vote supermajority to pass any revenue enhancing legislation (S. 809), S4357-S4359 [11AP], S9731 [11JY]

Ships and vessels: excise tax provisions relative to transportation by water (S. 1656), S12226 [2AU]

———impact of luxury taxes on recreational boating industry, S7460 [11JN]

———repeal recreational vessel fee (S. 843), S4626 [17AP], S6754 [23MY]

Small business: deposit requirements for payroll taxes (S. 1610), S11807 [1AU]

———health benefit plans (S. 1229), S7302 [6JN]

———method of election of taxable years (S. 2109), S18433, S18434 [26NO]

———provide for employees a private retirement incentive matched by employers (S. 318), S1335 [30JA], S1390, S1392 [31JA], S13432 [20SE]

———settlement of certain estate cases in court (S. 1701), S12795 [11SE]

———treatment of small property (S. 1314), S8017 [18JN]

Social Security: earnings test, S16423-S16429 [12NO]

———employment tax status of certain fisherman (S. 1683), S12270 [2AU]

———exclusion of services of election officials and workers (S. 2033), S17990 [23NO]

———long-term care assistance program for functionally impaired elderly individuals (S. 1668), S12248 [2AU], S12379 [15AU]

———medical injury compensation reform for health care (S. 1232), S7307 [6JN], S14252-S14259 [3OC], S16734 [14NO]

———payroll tax cut, S4681 [18AP], S4833 [23AP]

———State and local taxation of benefits (S. 1681), S12269 [2AU]

Space policy: treat spaceports as airports under the exempt facility bond rules (S. 2115), S18450 [26NO]

States: gasoline tax revenue relative to ability to finance total effort for highways, S8082 [19JN]

———taxation of non-residents' retirement income for work within State, S9977 [15JY]

Tax Reform Act: anniversary, S13326 [19SE]

Tax-exempt organizations: establish cash and deferred pension arrangements for their employees (S. 448), S2026 [20FE]

Taxpayer bill of rights: provisions, S16015 [6NO]

Telephones: treatment of cooperatives (S. 879), S4837, S4838 [23AP]

Tobacco products: disallow deductions for advertising expenses (S. 557), S2669 [5MR]

———increase excise tax on cigarettes (S. 558), S2669 [5MR]

Transportation: national policy for repair of infrastructure and highway systems, S2880 [7MR], S14032 [1OC], S14261 [3OC], S14944, S14945 [22OC]

U.S. Peace Tax Fund: establish (S. 689), S3589 [19MR], S3818 [20MR]

Veterans: eligibility for mortgage revenue bond financing (S. 777), S4132 [22MR]

———tax incentives for employers to hire Persian Gulf veterans (S. 582), S2838 [6MR]

Water: deductions for certain fees for sewer and water services (S. 1362), S8593 [25JN]

Reports

Gaining New Ground—Technology Priorities for America's Future: Council on Competitiveness, S4036-S4039 [21MR]

IRS Takes Aim at Assumptions in Rich Doctor Pension Plans: Mel J. Massey, Jr., H4584 [18JN]

IRS Tax Law Enforcement Budget: CBO, S9956 [15JY]

New IRA Proposals—Who Would Gain From Them? Center on Budget and Policy Priorities, H2494-H2496 [24AP]

Restoring Lost Economic Growth Potential and Paying For It: Chamber of Commerce, S16072 [6NO]

Tax Freedom Day 1991 Is May 8—State Tax Freedom Days Range from April 24 to May 26: Tax Foundation, E1323-E1326 [18AP]

There They Go Again—Defective CBO Data Rehashed Yet Again to Support Class Warfare: Republican Conference Task Force on Economic Growth and Job Creation, S13724 [25SE]

Update on Luxury Tax Costs and Actual Revenues Based on IRS Collections to Date: Committee on Economics (Joint), S17330 [21NO]

Reports by conference committees

Federal Payments Relative to State Medicaid Expenditures Made From Revenues Derived From Provider-Specific Taxes (H.R. 3595) (H. Rept. 102-409), H11865-H11870 [26NO]

Reports filed

Amortization of Goodwill and Certain Other Intangibles: Committee on Ways and Means (H. Res. 292) (H. Rept. 102-376), H11287 [25NO]

Consideration of H.R. 3594, Treatment of Rebates Received for State Property Taxes Paid: Committee on Rules (H. Res. 283) (H. Rept. 102-323), H10364 [18NO]

Delay in Federal Payments Under the Medicaid Program Relative to State Expenditures Made From Revenues Derived From Voluntary Contributions and Provider-Specific Taxes: Committee on Energy and Commerce (H.R. 3595) (H. Rept. 102-310), H9700 [12NO]

Early Observations on Progress in Tax Systems Modernization: Committee on Government Operations (H. Rept. 102-388), H11884 [26NO]

Equal Treatment of Telephone and Electric Cooperative Pension Plans: Committee on Education and Labor (H.R. 2031) (H. Rept. 102-150), H5450 [15JY]

Extension of Certain Expiring Provisions of the Internal Revenue Code: Committee on Ways and Means (H.R. 3909) (H. Rept. 102-377), H11287 [25NO]

Extension of Time for Performing Certain Acts Under IRS Laws for Individuals Under Operation Desert Shield: Committee on Ways and Means (H.R. 4) (H. Rept. 102-2), H683 [23JA]

Feasibility of Initiating a System for the Verification of Corporate Tax Returns Through an Information and Document Matching Program at IRS: Committee on Government Operations (H. Rept. Rept. 102-419), H12055 [18DE]

Federal Medicaid Payments Relative to State Expenditures Made From Revenues Derived From Provider-Specific Taxes and Medicaid Aggregate Payment Adjustments: Committee on Finance (S. 2037), S18079 [25NO]

Federal Medicaid Payments Relative to State Expenditures Made From Revenues Derived From Provider-Specific Taxes: Committee on Finance (H.R. 3595), S17988 [23NO]

———Committee on Rules (H.R. 3595) (H. Rept. 102-323), H10395 [18NO]

———committee on conference (H.R. 3595) (H. Rept. 102-409), H11885 [26NO]

Increase of Federal Payments in Lieu of Taxes to Units of General Local Government: Committee on Energy and Natural Resources (S. 140) (S. Rept. 102-212), S16610 [13NO]

Tax Exemption for Native Americans for Income Derived From Trust or Restricted Lands: Committee on Indian Affairs (Select) (S. 754) (S. Rept. 102-214), S16746 [14NO]

Tax Extension Act: Committee on Finance (S. 2042), S18079 [25NO]

Resolutions by organizations

Congressional spending: We The People, E1817 [16MY]

Restoration of Transportation User Fees for Transportation Needs: American Association of State Highway and Transportation Officials, S2550 [28FE]

State Revenue Raising Capacity: Advisory Commission on Intergovernmental Affairs, S7987 [18JN]

Rulings of the Chair

Medicaid: Federal payments relative to State expenditures made from revenues derived from provider-specific taxes (H.R. 3595), H10534 [19NO]

Statements

Biltmore House and Preservation of Historic Sites: William A.V. Cecil, E2139-E2141 [11JN]

Congressional Budget: Senator Gramm, H9369 [5NO]

Consumer Confidence and Financial Flexibility Act (S. 1984): Senator Domenici, S17046 [19NO]

Economic Recovery: Lawrence A. Kudlow, S16073, S16075 [6NO]

Federal Payments for Medicaid Relative to State Expenditures Made From Revenues Derived From Provider-Specific Taxes: Bush Administration, H10510 [19NO]

Foreign Tax Credit for U.S. Companies Operating in Angola: National Union for the Total Independence of Angola, S10725 [24JY]

Heading Off Malaise With Pro-Growth Tax Policies: Gary Robbins, S15062 [23OC]

Hospital's Tax-Exemption Status: GAO, E396 [4FE]

IRS Budget: IRS, H4597-H4599 [18JN]

Medical Injury Compensation Reform for Social Security Health Care: Clark C. Havighurst and Thomas B. Metzloff, S14254-S14259 [3OC]

Public Funding of Presidential Elections: Michael Malbin, S6191 [21MY]

Reconvene Budget Summit: Mario M. Cuomo, Governor of New York, S12858 [12SE]

State Revenue Raising Capacity: Dept. of the Treasury, S7988 [18JN]

Taxation and Personal Exemptions: Senator Kasten, S7228 [5JN]

Studies

How Tax Policy Compounded the S&L Crisis: Institute for Policy Innovation, S3265 [13MR], S3461 [14MR]

Social Security Tax Cuts—Too Good To Be True?: Institute for Policy Innovation, S3614-S3616 [19MR]

Tax Fairness—Myths and Reality: National Center for Policy Analysis, S3264 [13MR], S3460 [14MR]

Tax Rates System: Gary and Aldona Robbins, S9833 [11JY]

Summaries

Capital Gains Tax (H.R. 3875), H10851 [22NO]

Committee Amendment to H.R. 3595, Federal Payments Relative to State Expenditures Made From Revenues Derived From Provider-Specific Taxes Under Medicaid, S17989 [23NO]

Comprehensive American Health Care Act (S. 454), S2147 [21FE]

Dual Taxation of Energy and Mineral Resources on Tribal Lands, S15860 [4NO]

Economic Growth and Family Tax Freedom Act (S. 1920), S16071 [6NO]

Employee Benefits Simplification and Expansion Act (S. 1364), S8604-S8607 [25JN]

Employer's Cost of Providing Employee Medical Benefits (H.R. 2800), E2373 [26JN]

Environmental Infrastructure Act (S. 90), S737 [14JA]

Fairness for Adopting Families Act (S. 709), S3736 [20MR]

Family Living Wage Act (H.R. 4021), E4195 [26NO]

Foreign Income Tax Reform Act (H.R. 2948), E2637 [22JY]

Health Care Facilities' Tax Exemption for Emergency Medical Service (H.R. 1374), E896 [12MR]

Health Insurance Coverage for Certain Children and Mothers To Be Financed Through a General Payroll Tax (H.R. 2375), E1816 [16MY]

Health Insurance Reform Act (H.R. 2121), E1483 [29AP]

Increase Amount of Tax Exemption for Children Under Age 18 (H.R. 1277), H1412 [5MR]

Indian Economic Development Act (S. 383), S1733 [6FE]

Investment Competitiveness Act (S. 1748), S13586 [24SE]

Lead-Based Paint Abatement (H.R. 2922), E2587 [18JY]

Long-Term Care Insurance Policies Which Do Not Meet Federal Standards (H.R. 3830), E3953 [21NO]

National Health Plan for Long-Term Care (H.R. 651), E281 [24JA]

National Health Plan (H.R. 650), E285 [24JA]

National Policy to Provide Health Care and Reform Insurance Procedures (H.R. 3626), H8545 [24OC]

Only 1 Class of Stock Requirement for Subchapter S Corporation (S. 722), S3942 [21MR]

Pension Access and Simplification Act (H.R. 2730), H4922 [24JN]

Prescription Drug Cost Containment Act (S. 2000), S17298 [21NO]

Private Retirement Incentives Matched by Employers Retirement Account Act (S. 318), S1392 [31JA]

Reinstate the Windfall Profit Tax on Domestic Crude Oil (H.R. 460), E257 [23JA]

Renewable Energy and Energy Conservation Act (S. 2100), S18423 [26NO]

Savings and Investment Incentive Act (S. 612), S3030 [12MR]

Savings Without Penalty Act (S. 1566), S11058 [26JY]

Social Security Long-Term Care Assistance Program for Functionally Impaired Elderly Individuals (S. 1668), S12400 [15AU]

Tax and Budget Priorities (S. 1846), S14991-S14993 [22OC]

Tax treatment of intermodal containers (H.R. 1986), E1372 [22AP]

Tax Treatment of Rail Transportation Property (S. 1564), S10963 [25JY]

Taxation Carryover Basis of Property at Death (H.R. 3496), E3282 [3OC]

Taxation of Charitable Contributions to Private Businesses in Eastern Europe (H.R. 2649), H4538 [13JN]

Taxpayer Bill of Rights 2 (T2), S16015-S16017 [6NO]

Treatment of Assistance Given to Federal Financial Savings and Loans Institutions (H.R. 1135), E687 [28FE]

Treatment of Disabled Individual Under Certain Programs (H.R. 3126), E2814 [1AU]

Tables

Corporate tax incidence, E2799 [1AU]

Distributional effect of the administration's capital gains proposal, H8363 [23OC]

Enterprise zones comparison of Rostenkowski and administration proposals, S5642 [9MY]

Estimated revenue effects of certain provisions of Economic Growth Act (H.R. 3130), H8363 [23OC]

Geographic practice cost indices by medicare carrier locality, S18195 [26NO]

Impact of 1986 tax reform on costs of the S&L bailout: Institute for Policy Innovation, S3266 [13MR]

IRS 1991 compliance initiatives, S9957 [15JY]

Negative bias on the ordinary income tax as it applies to savings, E3089 [18SE]

Penalty tax on IRA II withdrawal, E3089 [18SE]

Presidential election campaigns fund activity (1973-97), S5295, S5296 [25AP]

Substantiation requirements for reimbursement arrangements tax differential, S11810 [1AU]

Testimonies

Budget Deficit Reduction Agreement Relative to Economic Conditions: Alan Greenspan, H679 [23JA]

Economic Growth: Lawrence A. Kudlow, S15060-S15062 [23OC]

Texts of

H. Res. 283, consideration of H.R. 3595, Federal payments for medicaid relative to State expenditures made from revenues derived from provider-specific taxes, H10509 [19NO]

H. Res. 292, amortization of goodwill and certain other intangibles for taxpayers, H11317 [26NO]

H.R. 4, IRS time extension for certain acts for individuals performing services under Operation Desert Shield, H667 [23JA]

H.R. 101, excess profits tax on petroleum producers, E60 [3JA]

H.R. 581, treatment of parsonage allowances as compensation, E227 [18JA]

H.R. 632, impose an annual tax on each cigarette vending machine and use revenues to fund reduced tobacco use programs, H678 [23JA]

H.R. 699, occupational tax on cigarette companies and use revenues to treat smoking-related diseases, H759 [29JA]

H.R. 784, taxation of health insurance costs of self-employed individuals, E391 [4FE]

H.R. 940, full-funding limitation of multiemployer pension plans, E432 [6FE]

H.R. 973, taxation of certain equipment, parts, or accessories installed on passenger vehicles for the disabled, H1003 [19FE]

H.R. 1054, Environmental Tax Credit Act, E593-E596 [22FE]

H.R. 1086, impose tax on fuels to reduce carbon dioxide emissions, H1110 [21FE]

H.R. 1112, National Presidential Debate Act, E643 [26FE]

H.R. 1152, tax relief for losses resulting from natural disasters, H1194 [27FE]

H.R. 1153, penalty-free withdrawals from individual retirement accounts for repairs of residences damaged by disasters, E652 [27FE]

H.R. 1155, use of tax revenues collected on recreational fuels to maintain recreational trails, E662-E664 [27FE]

H.R. 1326, Federal assistance to building and loan associations, E858 [8MR]

H.R. 1414, tax treatment under the limitations on losses from passive real estate activities, E939 [14MR]

H.R. 1472, application of employer Social Security taxes to employees' cash tips, E991 [19MR]

H.R. 1484, occupational tax on retail dealers in liquors and beer, E981 [19MR]

H.R. 1485, representation of taxpayers by certified public accountants, E992 [19MR]

H.R. 1515, Fairness for Adopting Families Act, E1284 [17AP]

H.R. 1556, Charitable Giving Tax Equity Act, E1073 [22MR]

H.R. 1721, Capital Gains Tax Fairness Act, E1222-E1224 [11AP]

H.R. 1860, clarify treatment of amounts received by cooperative companies indirectly from their members, E1309 [18AP]

H.R. 2028, excise tax on certain financial restructuring methods, E1386 [23AP]

H.R. 2031, treatment of telephone and electric cooperative pension plans (H.R. 2031), H5458 [16JY]

H.R. 2086, Public Pension Party Act, E1428 [24AP]

H.R. 2129, deny certain benefits relative to buildings constructed by Japanese companies, E1486 [29AP]

H.R. 2242, Working Family Tax Relief Act, E1624 [7MY]

H.R. 2294, Private Retirement Incentives Matched by Employers Retirement Account Act, E1696 [9MY]

H.R. 2327, cash or deferred arrangements for employees of tax-exempt organizations, E1738 [14MY]

H.R. 2361, gains and losses of non-exempt farmer cooperatives, E1780 [16MY]

H.R. 2632, deny Puerto Rico and possession tax credit benefits relative to runaway plants, E2176 [13JN]

H.R. 2633, earned income tax credit for families with young children, E2189 [13JN]

H.R. 2748, recomputations of taxable depreciation under the income forecast method, E2350 [25JN]

H.R. 3202, Tax Reduction and Simplification Act, H6370 [2AU]

H.R. 3319, tax treatment of residences sold at reduced value due to military base closings, E3019 [12SE]

H.R. 3487, Small Business Jobs and Tax Benefits Act, E3255 [3OC]

H.R. 3585, American Trails Improvement Act, E3452-E3454 [21OC]

H.R. 3595, Federal medicaid payments relative to State expenditures made from revenues derived from provider-specific taxes, S18170 [26NO], H10532 [19NO]

H.R. 3650, at-risk rules in relation to property acquired by foreclosure, E3581 [29OC]

H.R. 3651, taxing income relative to discharge of business indebted real property, E3578 [29OC]

H.R. 3652, real estate activities in relation to passive loss rules and preferential capital gains, E3576 [29OC]

H.R. 3663, early withdrawal of individual retirement accounts, E3593 [30OC]

H.R. 3788, tax treatment of personal service corporations relative to periodic compensation payable to owner-employees, E3871 [15NO]

H.R. 4021, Family Living Wage Act, E4195 [26NO]

H.R. 4044, tax relief for certain disaster losses, E4148 [26NO]

S. 8, IRS time extension for certain acts for individuals performing services under Operation Desert Shield, S521 [14JA]

S. 13, tax treatment of gain on certain sales of lands subject to ground leases, S593 [14JA]

S. 24, tax exclusion for employment educational assistance, S640 [14JA]

S. 26, exclude price of certain transit passes from gross income taxation, S644 [14JA]

S. 63, treatment of certain charitable donations, S715 [14JA]

S. 67, treatment of religious schools relative to the unemployment tax, S718 [14JA]

S. 74, credit for the purchase of child restraint systems used in motor vehicles, S721 [14JA]

S. 83, treatment of payments made by public utilities to customers to subsidize the cost of conservation, S726 [14JA]

S. 84, establish a credit for the cost of long-term health insurance, S727 [14JA]

S. 85, treatment of amounts withdrawn from individual retirement plans to pay for long-term health insurance, S728 [14JA]

S. 86, Retiree Health Protection and Long-Term Care Insurance Act, S728-S732 [14JA]

S. 87, establish a credit for the cost of long-term health insurance, S733 [14JA]

S. 88, treatment of health insurance costs of self-employed individuals, S735 [14JA]

S. 89, treatment of health insurance costs of self-employed individuals, S735 [14JA]

S. 104, allow student loan tax deductions for physicians relative to the practice of medicine in rural communities, S749 [14JA]

S. 129, exclude price of certain transit passes from taxable income, S814 [14JA]

S. 140, increase Federal payments to local governments in lieu of taxes, S818 [14JA]

S. 141, extend solar and geothermal energy tax credits, S6683 [23MY]

S. 150, tax treatment of certain bonds, S841 [14JA]

S. 152, increase personal tax exemption to $4,000, S845 [14JA]

S. 154, fee on importation of crude oil and refined petroleum products, S846 [14JA]

S. 167, extension of the mortgage revenue bond provisions and the low-income housing credit, S860 [14JA]

S. 200, exclude small transactions from broker reporting requirements, S2595 [5MR]

S. 215, fee on importation of crude oil and refined petroleum products, S566 [15JA]

S. 247, State Minimum Return Act, S1083 [23JA]

S. 252, transfer of separation pay from the Armed Forces into eligible retirement plans, S1089 [23JA]

S. 267, prohibit State imposition of income tax on the pension of individuals who are not residents of that State, S1189 [24JA]

S. 268, treatment of expenses from adopting a special needs child, S1196 [24JA]

S. 307, use of individual retirement account or annuity to purchase first home, S1319 [30JA]

S. 308, extend low-income housing credit, S1370 [31JA]

S. 314, Comprehensive Health Care Act, S1381-S1388 [31JA]

S. 318, Private Retirement Incentives Matched by Employers Retirement Account Act, S1391 [31JA]

S. 340, Excess Oil Profits Tax Act, S1508 [5FE]

S. 354, mortgage revenue bond financing of mortgages for veterans of Operation Desert Shield, S1596 [5FE]

S. 355, mortgage revenue bond financing of mortgages for veterans of Operation Desert Shield, S1596 [5FE]

S. 383, Indian Economic Development Act, S1727, S1733 [6FE]

S. 416, increase research activity tax credits, S1832 [7FE]

S. 448, cash and deferred pension arrangements for employees of tax-exempt organizations, S2026 [20FE]

S. 454, national health plan, S2148-S2155 [21FE]

S. 466, renewable energy production credit, S2183 [21FE]

S. 467, Small and High-Risk Business Investment Act, S2185 [21FE]

S. 530, repeal of gross income limitation on regulated investment companies, S2521 [28FE]

S. 531, exclude certain pay of merchant marines serving in combat zones from income tax, S2522 [28FE]

S. 532, Taxpayer Regulatory Relief Act, S2522 [28FE]

S. 539, motor carrier transportation costs, S2622 [5MR]

S. 542, restore tax deduction for interest on educational loans, S2626 [5MR]

S. 576, tax credit for on-site day care facilities, S2825 [6MR]

S. 581, permanent extension of the targeted jobs credit, S2839 [6MR]

S. 582, tax incentives for employers to hire Persian Gulf veterans, S2839 [6MR]

S. 588, treatment of certain cooperative service organizations of private and community foundations, S2932 [7MR]

S. 612, Savings and Investment Incentive Act, S3028-S3030 [12MR]

S. 632, tax treatment of interest paid relative to certain life insurance contracts, S3097 [12MR]

S. 656, Economic Growth and Venture Capital Act, S3287-S3289 [13MR]

S. 679, taxation of public utility payments to customers for energy conservation, S3428 [14MR]

S. 686, Rural Business Revitalization Act, S3578-S3582 [19MR]

S. 693, penalty-free withdrawals from individual retirement accounts for involuntarily unemployed individuals, S3592 [19MR]

S. 697, tax treatment of capital gains for small and high-risk business stock, S3715-S3717 [20MR]

S. 698, capital gains tax treatment, S3718 [20MR]

S. 700, American Health Security Act, S3729-S3731 [20MR]

S. 709, Fairness for Adopting Families Act, S3735 [20MR]

S. 710, permanent extension for the issuance of first-time farmer bonds, S3737 [20MR]

S. 722, require that a subchapter S corporation have only 1 class of stock, S3942 [21MR]

S. 731, National Energy Strategy Tax Act, S3958 [21MR]

S. 747, Church Retirement Benefits Simplification Act, S4005-S4009 [21MR]

S. 752, research and experimental budget, S4034 [21MR]

S. 754, Native American tax exemption for income derived from trust or restricted lands, S17506 [21NO], S18184 [26NO]

S. 777, veterans' eligibility for mortgage revenue bond financing, S4132 [22MR]

S. 809, Tax Fairness and Accountability Act, S4358 [11AP]

S. 840, home day care provider deduction computation, S4625 [17AP]

S. 843, repeal recreational vessel fee, S4627 [17AP]

S. 871, estate tax credit for the transfer of property for inclusion in the Golden Gate National Recreation Area, S4764 [18AP]

S. 873, treatment of interest income and rental expense relative to safe harbor leases involving rural electric cooperatives, S4764 [18AP]

S. 879, tax treatment of telephone cooperatives, S4838 [23AP]

S. 891, Cancer Screening Incentive Act, S4852 [23AP]

S. 900, taxation of capital gain on transfer of farm property, S4870 [23AP]

S. 913, Tax Exempt Bond Simplification Act, S5003 [24AP]

S. 918, firearms excise tax, S5009 [24AP]

S. 936, foreign tax simplification, S5141 [25AP]

S. 954, low-income housing credit eligibility in difficult development areas, S5164 [25AP]

S. 978, deposition of all highway-related taxes in the highway trust fund, S5286 [25AP]

S. 995, Working Family Tax Relief Act, S5414 [7MY]

S. 1013, increase the earned income tax credit for individuals with young children, S5514 [8MY]

S. 1014, increase the personal tax exemption amount, S5515 [8MY]

S. 1017, automatic stay in bankruptcy proceedings relative to State property taxes, S5517 [8MY]

S. 1021, treatment of long-term care insurance and accelerated death benefits, S5630-S5632 [9MY]

S. 1032, Enterprise Zone Jobs-Creation Act, S5636-S5641 [9MY]

S. 1075, Clean Campaign Financing Act, S5900 [15MY]

S. 1130, rollover of gain from sale of farm assets into individual retirement account, S6375 [22MY]

S. 1157, treatment of the energy investment credit for solar energy and geothermal property, S6683 [23MY]

S. 1178, Alternative Fuels Incentive Act, S6738 [23MY]

S. 1229, Small Employer Health Insurance Incentive Act, S7303 [6JN]

S. 1234, relief to utilities installing acid rain reduction equipment, S7314-S7316 [6JN]

S. 1244, expand the working condition fringe benefit relative to employee parking, S7327 [6JN]

S. 1257, tax treatment of certain real estate activities under passive loss rules, S7468 [11JN]

S. 1261, repeal excise tax on luxury items, S7473 [11JN]

S. 1285, establish industrial recapitalization funds, S7810-S7812 [13JN]

S. 1290, Medicare Solvency and Security Act, S7817 [13JN]

S. 1314, Small Property and Casualty Insurance Company Equity Act, S8018 [18JN]

S. 1362, Sewer and Water Fee Deductibility Act, S8594 [25JN]

S. 1364, Employee Benefits Simplification and Expansion Act, S8597-S8604 [25JN]

S. 1393, taxation of acquisition of partnerships without dissenters' rights, S8752 [26JN]

S. 1394, Tax Simplification Act, S8753-S8781 [26JN]

S. 1401, tax treatment of medical student loan interest relative to practice of medicine in rural areas, S8960 [27JN]

S. 1411, Middle-Income Tax Relief and Family Preservation Act, S8994-S8998 [27JN]

S. 1452, occupational taxes on retail dealers in liquors and beer, S9865 [11JY]

S. 1456, restore foreign tax credits for taxes paid to Angola, S9869 [11JY]

S. 1498, Base Community Recovery Act, S10476 [19JY]

S. 1522, treatment of gains or losses from sale of assets by farmer cooperatives, S10570 [22JY]

S. 1566, Savings Without Penalty Act, S11057 [26JY]

S. 1610, deposit requirements for payroll taxes, S11808 [1AU]

S. 1612, substantiation requirements for reimbursement arrangements, S11811 [1AU]

S. 1617, Fairplay for Taxpayers Act, S11816 [1AU]

S. 1641, Nuclear Decommissioning Reserve Fund Act, S12192 [2AU]

S. 1647, allocation of deductions of State and local income and franchise taxes, S12202 [2AU]

S. 1653, EEC barriers inhibiting competitiveness of U.S. businesses, S12219 [2AU]

S. 1654, definition of passive foreign investment company, S12220 [2AU]

S. 1656, excise tax provisions relative to transportation by water, S12227 [2AU]

S. 1668, Social Security long-term care assistance program for functionally impaired elderly individuals, S12379-S12400 [15AU]

S. 1680, Family Home Investment and Education Plan Act, S12268 [2AU]

S. 1683, employment tax status of certain fisherman, S12271 [2AU]

S. 1688, estate tax rules for noncitizen employees of international organizations, S12290 [2AU]

S. 1693, Private Long-Term Care Insurance Act, S12304-S12307 [2AU]

S. 1732, income tax treatment of leased employees, S13415 [20SE]

S. 1733, tax treatment of European Community as single country, S13417 [20SE]

S. 1748, Investment Competitiveness Act, S13584-S13586 [24SE]

S. 1769, treatment of foster care payments, S13930 [27SE]

S. 1775, Domestic Corporation Taxation Equality Act, S13980 [30SE]

S. 1821, Family Simplification Act, S14591-S14593 [8OC]

S. 1826, Crop-Sharing Hunger Relief Act, S14597 [8OC]

S. 1829, exclusion of election officials and workers from social security coverage, S14707 [15OC]

S. 1831, tax credit for investment in new manufacturing and other productive equipment, S14709 [15OC]

S. 1865, Defense Tax Rebate Act, S15160-S15170 [24OC]

S. 1875, increase personal tax exemption and refundable credit for families with young children, S15253 [25OC]

S. 1876, income tax schedules for certain individuals filing as heads of households, S15254 [25OC]

S. 1900, Tithe Tax Act, S15700 [31OC]

S. 1905, treatment of certain aviation related excise taxes, S15803 [1NO]

S. 1917, Asset Indexing Act, S15971 [5NO]

S. 1920, Economic Growth and Family Tax Freedom Act, S16062, S16071 [6NO]

S. 1921, Tax Fairness and Savings Incentive Act, S16076 [6NO]

S. 1926, exclusion from gross income of proceeds from U.S. savings bonds used to pay higher education expenses, S16081 [6NO]

S. 1929, exclude certain interest from gross income, S16215 [7NO]

S. 1957, deduction for interest on indebtedness incurred to acquire an automobile, S16614 [13NO]

S. 1984, Consumer Confidence and Financial Flexibility Act, S17045 [19NO]

S. 1989, Coal Industry Retiree Health Benefit Act, S17063-S17071 [19NO]

S. 1997, tax treatment of certain amounts received by insurance salesmen after retirement, S17254 [20NO]

S. 2000, Prescription Drug Cost Containment Act, S17292-S17295 [21NO]

S. 2002, tax deductions of school bus drivers relative to computing adjusted gross income, S17434 [21NO]

S. 2004, State taxation ceiling for private activity bonds, S17435 [21NO]

S. 2009, Reforestation Tax Act, S17445 [21NO]

S. 2012, taxation credit for high speed rail and certain other mass transportation equipment, S17459 [21NO]

S. 2042, extend certain expiring provisions of the Internal Revenue Code, S18080 [25NO]

S. 2049, tax credit for payments to certain cooperation research organizations, S18106 [25NO]

S. 2051, reinstatement of regular investment tax credit, S18336 [26NO]

S. 2052, deduction for personal interest of consumers, S18337 [26NO]

S. 2061, Middle Income Tax Relief and Economic Growth Act, S18371-S18375 [26NO]

S. 2078, tax credit for the purchase of a principal residence by a first-time home buyer, S18395 [26NO]

S. 2100, Renewable Energy and Energy Conservation Act, S18419-S18423 [26NO]

S. 2110, tax treatment of conservation expenditures relative to electric utilities, S18435 [26NO]

S. 2115, treat spaceports as airports under the tax-exempt facility bond rules, S18450 [26NO]

S. 2120, GrowAmerica Act, S18691-S18694 [27NO]

S. Con. Res. 67, Medicaid restrictions regarding State use of provider-specific taxes for expenditures, S14226 [2OC]

S. Res. 166, Federal excise taxes on gasoline and diesel fuel, S11855 [1AU]

S. Res. 181, repeal excise tax on boats, S13188 [17SE]

S. Res. 183, repeal excise tax on automobiles, aircraft, jewelry, and furs, S13243 [18SE]

S.J. Res. 5, constitutional amendment to require balanced budget and greater tax accountability, S917 [14JA]

S.J. Res. 185, Economic Recovery Tax Act anniversary, S11226 [29JY]

Transcripts

Use of Tax Records in Campaign Tactics: Richard M. Nixon, H3921 [5JN]