TAXATION

Addresses

Government spending and taxation: Carleton H. Sheets, E2170 [7OC]

Amendments

Federal-State relations: increase payments to units of general local government for entitlement lands (S. 455), S4215, S4271 [13AP], H11257, H11262 [7OC]

Fuels: imposition of taxes on, and refund guidelines for tax-exempt use of certain motor fuels (S. 1963), S4782 [25AP]

Analyses

Historical Analysis of English History: Stanley D. Heisler, S1902-S1910 [25FE]

Tax Treatment of Foreign Source Income of Multi-National Insurance Agents (H.R. 4626), E1291 [22JN]

Appointments

Conferees: H.R. 4278, Social Security Domestic Employment Reform Act, H4750 [21JN]

Articles and editorials

At the Fed, Dousing Unlit Fires, S12226 [19AU]

Capital Gains Tax Cuts Lead to Prosperity, E852 [4MY]

Cigarette Taxes, Smuggling, and Revenues, S10044-S10046 [28JY]

``Clinton Recovery'' Is a Study in Self-Contradictions, H7974 [11AU]

Clinton Tax Hoax, S4364 [14AP]

Clinton Throws a Garden Party, But Tax Bill Doesn't Deserve It, E1669 [8AU]

Decade-Old Federal Payment System Penalizes Rural Communities, S4229 [13AP]

Declaring War on Big Government, S14938 [7OC]

Economic Opportunity Needs a Moral Dimension, H4384 [13JN]

Finally, a Tax Plan That Makes Sense, S14938 [7OC]

Goodbye to a Balanced Budget, S1888 [25FE]

Health Bills Hike Taxes of Middle Class, S11260 [11AU]

Health Care Tax Reform, E1487 [19JY]

Health Reform—Rube Goldberg Won't You Please Go Home, S11826 [16AU]

Hidden $100 Billion Tax Increase, S11827 [16AU]

If the Rich Don't Get Richer, Can the Economy Thrive?, S1683 [23FE]

Just When You Thought the Deficit Was Under Control, H9523 [22SE]

Legislators Continue Push for Oil and Gas Credits, S10438 [3AU]

Mandates Would Hurt the Middle Class, H6447 [28JY]

Marine Charity's Former President Is Target of U.S. Probe, S2256 [2MR]

Marines' Toys for Tots Spent Millions on Itself, S2256 [2MR]

Money Audits the Clintons, E592-E594 [24MR]

Mutual Aid, E1294 [22JN]

National Dividend Plan—It's Time, E1498 [19JY]

New Flat Tax Idea Stirs Up Interest, S14937 [7OC]

Owe, Susannah, How Much the National Debt Will Make You Cry, E151 [9FE]

Problems Nag Clinton on GATT, Even as He Praises the Trade Pact Abroad, S8517 [12JY]

Raid on America's Pension Funds, E2248 [8OC]

Senate's Hidden $100 Billion Tax Increase, S10850-S10852 [5AU]

Taxpayers of Future Face 82% Wallop—Nightmare for Next Generation, S1309 [9FE]

Warning From Canada—Learn From Our Mistakes, E1647 [4AU]

We Need the Flat Tax, S14937 [7OC]

What the Crime Bill Does, S7462 [22JN]

Bills and resolutions

Accounting: requirements on the percentage of completion accounting method for the manufacture of property (see H.R. 4340), H3055 [4MY]

Adoption: deduction for expenses (see S. 2165), S6602 [8JN]

AFDC: credit for employers who hire AFDC recipients (see H.R. 4512), H4164 [26MY]

Agriculture: one-time exclusion of gain from the sale of farmland to a beginning farmer (see H.R. 5014), H9008 [21AU]

———subsidies for alcohol fuels produced from feedstocks (see S. 2304; H.R. 5299), S9446 [21JY], H11564 [29NO]

———treatment of crops destroyed by casualty (see H.R. 4144), H1995 [24MR]

Alcoholic beverages (see H.R. 4376), H3222 [10MY]

Armed Forces: penalty-free withdrawals from retirement plans by military reservists equal to income lost due to active duty (see H.R. 3758), H156 [1FE]

———treatment of military moving expenses (see S. 2098; H.R. 4782), S5449 [10MY], H5870 [19JY]

Arrows: excise tax (see H.R. 4901), H6983 [4AU]

———treatment of the manufacture, sale, or import of arrows or arrow components (see S. 2287), S9034 [14JY]

Aviation: exemption for commercial aviation from the transportation fuels tax (see S. 2567), S15428 [1DE]

Bonds: market discount rules for municipal bonds (see H.R. 4714), H5462 [30JN]

Budget: point of order against any legislation that directs revenues from an increased tax on Social Security benefits away from the Social Security trust fund (see S. 2255), S8100 [30JN]

Business and industry: application of State and local taxes on the sale of certain tangible property relative to the mail order industry (see S. 1825), S770 [3FE]

———compliance with certain pension requirements (see H.R. 4534), H4165 [26MY]

———tax credits for businesses with telecommuting centers or employees working in home offices (see H.R. 3923), H911 [1MR]

———treatment of cash payments of legal fees relative to the reporting requirements of a trade or business (see H.R. 4321), H2937 [2MY]

———treatment of interest and dividends relative to deductions allowed corporations (see H.R. 5124), H10007 [28SE]

———treatment of life insurance company policy holder dividends and certain policy acquisition expenses (see H.R. 5064), H9351 [20SE]

———treatment of U.S. citizens moving business production abroad and foreign persons doing business in the U.S. (see S. 2342; H.R. 4860), S10141 [29JY], H6482 [29JY]

Capital gains: treatment (see H.R. 4099, 4269, 5259), H1780 [21MR], H2582 [20AP], H11427 [7OC]

Charities: mileage rate deduction for use of passenger automobiles (see H.R. 4748), H5655 [13JY]

———substantiation requirements of charitable contributions (see H.R. 3871), H559 [22FE]

Children and youth: deduction of expenses for children's overnight camps (see H.R. 5003), H8754 [19AU]

———treatment of contributions made to organizations supporting at-risk youth and teenagers (see H.R. 4899), H6983 [4AU]

Consumers: include notification of taxpayer financing in Federal consumer information publications (see H.R. 5010), H9008 [21AU]

Corporations: modify certain rules of subchapter S corporations (see H.R. 4877), H6549 [1AU]

———reform rules relative to subchapter S corporations (see H.R. 3832, 4056), H410 [9FE], H1439 [16MR]

———treatment of controlled foreign corporation distributions relative to investment of the distributions in the U.S. (see H.R. 3933), H912 [1MR]

———treatment of small publishing businesses as subchapter S corporations or partnerships (see H.R. 3952), H1057 [3MR]

Cost of Government Day: designate (see H. Res. 480), H5761 [14JY]

Crime: appropriate part of income tax revenues toward crime control (see H.R. 4592), H4653 [16JN]

———direct percentage of Federal income tax revenues to State crime programs (see S. 2229), S7461 [22JN]

Death and dying: treatment of benefits for prearranged funeral expenses (see S. 2130), S5940 [18MY]

Delinquent taxpayers: prohibit from receiving Federal benefits or employment (see S. 2450), S13283 [22SE]

Dependent care tax credit: adjustments (see H.R. 4470), H3791 [20MY]

Dept. of the Treasury: burden of proof in tax cases (see H.R. 5286), H11428 [7OC]

Disabled: reduce income tax rates on trusts established for the benefit of individuals with disabilities (see H.R. 5070), H9440 [21SE]

Disasters: casualty loss deduction for disaster losses relative to adjusted gross income floor (see H.R. 3811), H357 [8FE]

———penalty-free withdrawals from certain retirement plans for repair or replacement of disaster-damaged property (see H.R. 4027), H1323 [11MR]

———penalty-free withdrawals from retirement plans for disaster-related expenses (see H.R. 3762), H203 [2FE]

———treatment of crop insurance proceeds and disaster payments (see S. 1814; H.R. 3757, 5109), S527 [1FE], H156 [1FE], H9902 [27SE]

District of Columbia: tax treatment and location of certain Federal agencies (see H.R. 3861), H500 [10FE]

Domestic policy: impose value added tax to reduce deficit and finance health care reform (see S. 2143), S6196 [23MY]

Earned income credit: deny credit to undocumented aliens and prevent fraudulent claims (see S. 2552; H.R. 5301), S14830 [7OC], H11564 [29NO]

———prevent fraudulent claims (see H.R. 4225), H2367 [14AP]

Ecology and environment: valuation of sensitive environmental areas for estate tax purposes (see S. 2146), S6288 [24MY]

Economy: provide incentives for job creation and business opportunities (see H.R. 4201), H2251 [13AP]

———provide relief for low economic growth (see H.R. 5091), H9600 [23SE]

Education: extend tax-exempt status of the Christa McAuliffe Fellowship (see S. 2366), S10878 [5AU]

———treatment of certain savings accounts (see S. 1787; H.R. 3722), S54 [25JA], H42 [25JA]

———treatment of national service educational awards (see H.R. 4106), H1897 [22MR]

Elections: establish a commission to examine the impact of changing the deadline for filing Federal income tax returns to Federal election day (see H.R. 4223), H2367 [14AP]

Employment: allow credit for businesses that provide work experiences for high school students (see H.R. 4207), H2251 [13AP]

———allow employers tax credit for employee training expenses (see H.R. 4878), H6549 [1AU]

———allow targeted jobs credit for employment of individuals receiving or eligible for unemployment compensation (see H.R. 3828), H410 [9FE]

———incentives for employers to hire displaced workers relative to closure, realignment, or downsizing of military installations (see H.R. 4639), H4958 [23JN]

———penalties for inadequate recordkeeping of employee citizenship and wages (see H.R. 4288), H2638 [21AP]

———provide exclusion from gross income for amounts contributed by employers to medical incentives accounts (see H.R. 5106), H9762 [26SE]

———provide incentives for job apprenticeship programs and study the consolidation of Federal dislocated worker programs (see H.R. 3736), H82 [26JA]

———tax-free rollover of certain payments made by employers to separated employees (see S. 1968), S3684 [24MR]

ERISA: fiduciary duties relative to external benefits, social investing, and economically targeted investments (see H.R. 5135), H10372 [29SE]

Estate tax: treatment of family-owned business interests (see H.R. 5032), H9157 [13SE]

Families and domestic relations: adoption expenses (see H.R. 4921), H7195 [8AU]

———credits to families with young children (see H.R. 5281), H11428 [7OC]

———eliminate fees associated with changes in marital status (see H.R. 3851), H500 [10FE]

———income tax equity (see H.R. 4131), H1995 [24MR]

———provide that a foster care provider and a qualified foster care individual may reside in the same home (see H.R. 3867), H544 [11FE]

———treatment of foster care providers (see S. 2288), S9121 [15JY]

———treatment of generation-skipping transfer tax (see S. 2445), S13095 [21SE]

———treatment of predeceased parent exclusion to the generation-skipping transfer tax (see H.R. 4326), H2994 [3MY]

Federal-State relations: increase payments to units of general local government for entitlement lands (S. 455), consideration (see H. Res. 565), H10726 [4OC]

Firearms: assistance for State and local programs exchanging merchandise vouchers for firearms (see S. 1840, 1973; H.R. 3746, 3771), S1284 [9FE], S3684 [24MR], H83 [26JA], H204 [2FE]

———handgun and assault weapons sales and transfers, and license application for gun dealers (see S. 1798), S55 [25JA]

Fish and fishing: employment status of certain fishermen (see H.R. 4465), H3790 [20MY]

Foreign trade: offset of lost revenues relative to lowering of tariffs in trade agreements (see H.R. 4198), H2251 [13AP]

Forests: treatment of family-held forest lands (see S. 2477), S13707 [29SE]

Foundations: treatment of gifts of publicly traded stock to certain private foundations (see S. 1898), S2475 [8MR]

GATT: budget cuts to compensate for decreased tariff revenues relative to implementation (see H. Res. 462), H4883 [22JN]

Health: access to long-term care services (see S. 2205; H.R. 4632), S7066 [16JN], H4883 [22JN]

———national policy to provide health care and reform insurance procedures (see H.R. 4410, 4816), H3344 [12MY], H6155 [22JY]

———provide financial incentives for worksite health promotion programs (see H. Res. 372), H912 [1MR]

———treatment of long-term health care expenses (see H.R. 4516), H4164 [26MY]

———treatment of long-term health care insurance (see H.R. 4769), H5760 [14JY]

Health care facilities: treatment of long-term care access for the elderly (see H.R. 5162), H10727 [4OC]

Higher Education Accumulation Program: establish to allow tax deductible donations (see H.R. 3897), H864 [24FE]

Historic buildings: credits for individuals who rehabilitate or purchase historic homes for personal residency (see H.R. 5249), H11427 [7OC]

Historic sites: encourage preservation of Civil War battlefields (see H.R. 4823), H6200 [25JY]

House of Representatives: require rollcall votes on passage of appropriations, revenue, or public debt limit legislation (see H. Res. 511), H7195 [8AU]

———require that committee reports on authorization and revenue bills include CBO employment impact statements (see H. Res. 354), H410 [9FE]

House Rules: require rollcall votes on all appropriations measures (see H. Res. 427), H3345 [12MY]

———require rollcall votes to strike specific line items in appropriations measures (see H. Res. 426), H3344 [12MY]

Housing: treatment of low-income units (see S. 1986), S3954 [25MR]

Income: availability of the earned income tax credit and the repeal of the temporary Federal unemployment tax (see H.R. 4861), H6482 [29JY]

———capital gains rates and indexing of certain assets (see H.R. 3739), H82 [26JA]

———credit for care of elderly low-income relatives (see H.R. 4195), H2251 [13AP]

———deductibility of interest and deferred compensation (see S. 1877), S2023 [28FE]

———deduction of business meal expenses subject to Federal hours of limitation (see S. 2070; H.R. 4986), S5179 [4MY], H8695 [18AU]

———deduction of charitable contributions (see H.R. 4356), H3155 [5MY]

———deductions relative to State and local income and sales taxes (see H.R. 4233, 4420), H2367 [14AP], H3344 [12MY]

———determination of capital assets based on an index of gains and losses (see H.R. 5202), H11199 [6OC]

———exclude strike benefits from gross income adjustments (see H.R. 3942), H995 [2MR]

———treatment of certain separation payments by employers (see H.R. 3903), H865 [24FE]

———treatment of certain severance payments (see H.R. 4019), H1322 [11MR]

———treatment of children's income attributable to personal injury awards (see H.R. 4846), H6453 [28JY]

———treatment of crop insurance and disaster payments and the luxury automobile excise tax (see H.R. 4634), H4958 [23JN]

———treatment of earned income tax credit (see H.R. 5193), H11000 [5OC]

———treatment of estates and trusts using similar rates applicable to married individuals filing seperate returns (see H.R. 5169), H10727 [4OC]

———treatment of flight training expenses relative to veterans educational assistance allowances (see S. 2338), S10141 [29JY]

———treatment of foreign source income of multi-national insurance agents (see H.R. 4626), H4883 [22JN]

———treatment of lowest income tax rates and capital gains relative to inherited property or income (see H.R. 5023), H9087 [12SE]

———treatment of retirement savings deductions and individual retirement account deductions for nonemployed spouses (see H.R. 4215), H2366 [14AP]

———treatment of State and local refunds of Federal retirement benefits (see H.R. 4694), H5461 [30JN]

———withholding from supplemental wage payments (see S. 2290), S9121 [15JY]

Income tax: deduction of overdue State tax obligations from Federal income tax refunds (see H.R. 4138), H1995 [24MR]

———inclusion of organ donation information with individual refund payments (see S. 2246), S7784 [28JN]

Individual retirement accounts: joint ownership (see S. 1966), S3684 [24MR]

———treatment (see H.R. 5006), H8770 [20AU]

———use as security for certain business loans (see H.R. 3761), H203 [2FE]

Individual training accounts: treatment (see H.R. 5089), H9600 [23SE]

Insurance: deduction for earthquake insurance premiums (see H.R. 3756), H156 [1FE]

———regulation of life insurance companies (see H.R. 4510), H4164 [26MY]

———treatment of accelerated benefits from life insurance policies (see H.R. 4168), H2217 [12AP]

———treatment of health insurance costs of self-employed individuals (see S. 2486; H.R. 5062, 5111, 5137), S13852 [30SE], H9350 [20SE], H9902 [27SE], H10372 [29SE]

———treatment of medical savings accounts for certain individuals covered by high deductible health plans (see S. 2532), S14479 [6OC]

Investment: incentives to encourage small investors (see H.R. 4792), H5870 [19JY]

Investments: alternative minimum tax treatment of certain partnership investment expenses (see S. 2415), S12380 [23AU]

———restore regular investment tax credit (see H.R. 4879), H6549 [1AU]

———treatment of certain foreign pension plans' U.S. investments (see S. 2523), S14478 [6OC]

———treatment of certain small business stock held for more than 10 years (see H.R. 4876), H6549 [1AU]

———treatment of individual retirement accounts (see S. 2301, 2476), S9446 [21JY], S13707 [29SE]

IRS: treatment of refunds of improperly collected State taxes on military and Federal retirement benefits (see S. 2256), S8100 [30JN]

Meal expenses: treatment of limitations on deductible portion (see S. 2557), S15036 [8OC]

Motor vehicles: gas guzzler tax exemption for automobiles lengthened by certain small manufacturers (see H.R. 3791), H286 [3FE]

———treatment of luxury automobiles with clean-burning fuel components (see S. 2117), S5759 [16MY]

National objectives: restructure and simplify tax code (see S. 2160), S6522 [7JN]

Native Americans: treatment of income and transactions relative to land claims and Federal trust relationship with the Catawba Tribe of South Carolina (see H.R. 4895), H6763 [3AU]

Nonprofit organizations: expand electronic filing of income tax returns to enhance access to earned income credit (see H.R. 5036), H9157 [13SE]

Oregon: taxation of income of Washington residents working at a Federal hydroelectric facility on the Columbia River (see H.R. 4991), H8696 [18AU]

Peace Tax Fund: permit opponents of war to designate tax payments to a Peace Tax Fund (see S. 2028), S4464 [19AP]

Pensions: church pension benefit plans (see H.R. 3970), H1087 [8MR]

———treatment of pension integration, participation, and vesting requirements and marital status changes (see H.R. 4367), H3155 [5MY]

Petroleum: treatment of aviation gasoline (see H.R. 4588), H4653 [16JN]

———treatment of bus diesel fuel sales by registered vendors (see H.R. 4483), H3963 [24MY]

———treatment of motor boat diesel fuel sales (see H.R. 4371), H3222 [10MY]

Pollution: issuance of tax-exempt bonds for air and water pollution control facilities (see H.R. 4880), H6549 [1AU]

Power resources: treatment of tar sands relative to production of fuels from nonconventional sources and minimum tax preference for intangible drilling costs (see H.R. 4532), H4165 [26MY]

Public lands: input of local government in management of Federal lands (see S. 2180), S6857 [14JN]

Public utilities: treatment of water conservation subsidies (see H.R. 4548), H4219 [8JN]

Public welfare programs: reform (see H. Res. 525), H8696 [18AU]

Rates: individual income (see H.R. 5306), H11564 [29NO]

Real property: apply exclusion of gain from sale of a principal residence relative to catastrophic illness (see H.R. 5207), H11199 [6OC]

———apply exclusion of gain from sale of a principal residence relative to disabled individuals (see H.R. 5002), H8754 [19AU]

———apply exclusion of gain from sale of a principal residence relative to unemployment (see H.R. 5021), H9012 [23AU]

———sale of principal residence (see H.R. 4612), H4779 [21JN]

———treatment of builders' sale of residential real property (see H.R. 4702), H5462 [30JN]

———treatment of capital gains on conversion of long-term property through eminent domain (see S. 2408), S12217 [19AU]

Recreational vehicles: treatment of recreational boat diesel fuel sales (see S. 2029), S4464 [19AP]

Recycling: treatment of facilities (see S. 2081), S5293 [5MY]

Refunds: allow claims where the statute of limitations is open for the assessment of a deficiency (see H.R. 4747), H5655 [13JY]

Revenues: treatment of revenue loss due to State and local taxes (see H.R. 5280), H11428 [7OC]

Safety: tax credit for purchase of child restraint systems for motor vehicles (see H.R. 5068), H9440 [21SE]

Securities: disregard certain capital expenditures for qualified small issue bonds (see H.R. 4881), H6549 [1AU]

———transition rule for publicly traded partnerships (see S. 2179), S6857 [14JN]

Ships and vessels: promote the construction and operation of passenger vessels (see H.R. 3822), H410 [9FE]

———State and local income tax treatment of ship and vessel employees (see S. 2159; H.R. 4244), S6522 [7JN], H2397 [18AP]

Small business: deductibility of expenses incurred from the business use of the home (see S. 1924; H.R. 4258), S2779 [10MR], H2506 [19AP]

———financial assistance and capital gains exclusion for businesses operating in urban empowerment and enterprise zones (see H.R. 4175), H2217 [12AP]

———investment (see S. 1829), S951 [4FE]

———treatment of nonrecognition of gain on the sale of small businesses where the proceeds are reinvested in small business stock (see H.R. 5201), H11199 [6OC]

Small businesses: treatment (see S. 2030), S4464 [19AP]

Social Security: ensure viability of system (see H.R. 4245, 4275), H2506 [19AP], H2638 [21AP]

———prohibit the use of account numbers except for purposes relative to Social Security and social services (see H.R. 3919), H889 [28FE]

———reduce taxes and provide for individual retirement accounts funded by Social Security payroll deductions (see H.R. 3803), H287 [3FE]

———State and local taxation of benefits (see H.R. 3788), H286 [3FE]

———treatment of government pensions relative to Social Security (see H.R. 4648), H4995 [24JN]

———treatment of tax-exempt interest relative to benefits and income determination (see H.R. 4421), H3344 [12MY]

States: require taxation of military retirement annuities on the same basis of State retirement annuities (see H.R. 3915), H865 [24FE]

Tax-exempt organizations: treatment of dues paid to tax-exempt agricultural or horticultural organizations (see H.R. 3951), H1057 [3MR]

Taxpayer empowerment (see S. 2540), S14830 [7OC]

Tobacco products: eliminate price supports and marketing quotas, disallow tax deduction for advertising expenses, and establish trust fund for antidrug and antitobacco activities (see H.R. 4698), H5461 [30JN]

———increase excise tax (see H.R. 4089), H1540 [17MR]

Transportation: issuance of tax-free bonds for the construction of the Alameda rail corridor project (see S. 2250), S8100 [30JN]

———temporarily direct fuel tax revenues to highway trust fund, and apply toward disaster area transportation needs (see H.R. 3755), H156 [1FE]

Unemployment: eliminate State unemployment compensation requirement for election worker services (see H.R. 4834), H6252 [26JY]

———penalty-free withdrawals from retirement plans for unemployed individuals (see H.R. 5020), H9012 [23AU]

Ute Indian Tribe: tax status of proceeds from trust relative to Government settlement (see S. 2252), S8100 [30JN]

Volunteer workers: deferred compensation plans of volunteer firefighters and emergency medical workers (see H.R. 4655), H5170 [27JN]

Colloquies

Payments in Lieu of Taxes Act: Senators Hatfield and Byrd, Congressional Record (1992), S4229 [13AP]

Documents

Presidential Election Campaign Fund checkoff portion of President Clinton's tax returns, 1977-1992, S13252 [22SE]

Senate Debate on Constitutionality of Originating Revenue Measures in the Senate, S9126-S9128 [15JY]

U.S.-Israel Income Tax Convention, S13276 [22SE]

Explanations

Comprehensive Tax Restructuring and Simplification Act (S. 2160), S6552-S6561 [8JN]

Insurance Tax Fairness Act (H.R. 4510), H4144 [26MY]

Letters

Budget rescission authority relative to tax expenditures: George Costello, Congressional Research Service, H5722 [14JY]

Effect of Clinton tax plan on small business: Beth Muehlhausen, S8330 [1JY]

Excise tax on beer: Representative Cox, H4768 [21JN]

Exemption for commercial aviation from the transportation fuels tax: AFL-CIO Transportation Trades Department, S15432 [1DE]

———Ann W. Richards, Governor of Texas, S15431 [1DE]

———Gerald L. Baliles, National Airline Commission, S15433 [1DE]

———Jim Guy Tucker, Governor of Arkansas, S15431 [1DE]

———John Waihee, Governor of Hawaii, S15432 [1DE]

———Representative Byrne, S15431 [1DE]

———Representative Kyl, S15430 [1DE]

———Representative McCurdy, S15431 [1DE]

———Representative Quinn, S15430 [1DE]

———Representative Santorum, S15430 [1DE]

———Representative Watt, S15430 [1DE]

———Representatives Shuster, Clinger, Mineta, and Oberstar, Committee on Public Works and Transportation (House), S15431 [1DE]

———Senator Hollings, S15429 [1DE]

———Senator Inhofe, S15430 [1DE]

———Senators Helms and Faircloth, S15429 [1DE]

———Thomas E. Greer, Burbank-Glendale-Pasadena Airport Authority, S15433 [1DE]

———several Senators, S15429 [1DE]

———several travel and tourism organizations, S15432 [1DE]

Fairness for Adopting Families Act: William Pierce and Carol Statuto Bevan, National Council for Adoption, S6604 [8JN]

Federal Payments in Lieu of Taxes Program: Larry E. Naake, National Association of Counties, S10896 [8AU]

Foreign sales corporations regulations: California congressional delegation, H3428 [17MY]

———Lloyd Bentsen, Sec. of the Treasury, H3428 [17MY]

———Representative Lantos, H3429 [17MY]

GATT rules relative to auto fuel economy and luxury taxes: Office of the U.S. Trade Representative, S15113 [30NO]

Gun control: Charles J. Sedlacek, E51 [1FE]

Home Office Deduction Act: Harvey L. Coustan, American Institute of Certified Public Accountants, S2811 [10MR]

———John J. Motley III, National Federation of Independent Business, S2811 [10MR]

———several organizations, S2811 [10MR]

IRS compliance with rights and privacy of taxpayers: Jennie S. Stathis, GAO, S7111 [20JN]

———Lloyd Bentsen, Sec. of the Treasury, S7111 [20JN], S7208 [21JN]

———Margaret Milner Richardson, IRS, S7111 [20JN], S7207 [21JN]

Life insurance company policy holder dividends and certain policy acquisition expenses: Representative Filner, E2154 [6OC]

———Representative Stark, E2154 [6OC]

Payments in Lieu of Taxes Act: A.R. Giancola, National Association of County Engineers, H11244 [7OC]

———Ann W. Richards, Governor of Texas, S4228 [13AP]

———Bill Clinton (1991), S4227 [13AP]

———Bob Cantine, Association of Oregon Counties, S4223 [13AP]

———Charles M. Loveless, American Federation of State, County and Municipal Employees, H11243 [7OC]

———Cindy K. Bowen, Board of Montrose County, CO, Commissioners, S4224 [13AP]

———John J. Sweeney, Service Employees International Union, H11243 [7OC]

———John Stroger, National Association of Counties, S4227 [13AP]

———Larry E. Naake, National Association of Counties, H11243 [7OC]

———Larry Naake, National Association of Counties, S4222 [13AP]

———Michael J. Sykes, Association of Oregon Counties, S4228 [13AP]

———Nick Yaksich, National Asphalt Pavement Association, H11244 [7OC]

———Peter Kenney, Clear Creek County, CO, Board of Commissioners, S4224 [13AP]

———President Clinton, H11244 [7OC]

———Robert D. Reischauer, CBO, H11245 [7OC]

———Robert D. Reischauer, Congressional Budget Office, S4228 [13AP]

———Roy Romer, Governor of Colorado, S4228 [13AP]

———Sharpe James, National League of Cities, H11243 [7OC]

———T. Peter Ruane, American Road & Transportation Builders Association, H11244 [7OC]

———Ted Scott, American Trucking Association, H11244 [7OC]

Small Business Investment and Growth Act: John J. Motley III, National Federation of Independent Business, S4475 [19AP]

Social Security trust fund: Jake Hansen, Seniors Coalition, S8110 [30JN]

Tax Fairness for Main Street Business Act: Debbie White, White Furniture Co., S806 [3FE]

———Louie L. Raven, Boat Town (business), S805 [3FE]

———Ray Jones, Long Beach Yacht Sales (business), S806 [3FE]

Tax treatment of children's income attributable to personal injury awards: Michael B. Levy, Dept. of Treasury, E1592 [28JY]

Taxation treatment of recreational boat diesel fuel sales: Bob Giesler, Marina Operators Association of America, S7403 [22JN]

———Hank Sitko, Northwest Marine Trade Association, S7404 [22JN]

———John J. Huber, Petroleum Marketers Association of America, S7403 [22JN]

———Margot J. Brown, National Boating Federation, S7403 [22JN]

———Michael Sciulla, Boat Owners Association of the United States, S7402, S7403 [22JN]

———Paul D. McTaggart, Recreational Boating Association of Washington, S7404 [22JN]

———Phil Keeter and Larry Innis, Marine Retailers Association of America, S7403 [22JN]

U.S.-Israel Income Tax Convention: Leslie B. Samuels, Dept. of the Treasury, S12953 [19SE]

Lists

Airports supporting the exemption for commercial aviation from the transportation fuels tax, S15433 [1DE]

Major tax expenditures in the income tax, S3585 [24MR]

Supporters of S. 1825, Tax Fairness for Main Street Business Act, S806 [3FE]

Outline

Tax Fairness for Main Street Business Act (S. 1825), S805 [3FE]

Petitions and memorials

Excise Tax on Tobacco Products: Kentucky State Senate, E1318 [24JN]

Press releases

Payment in Lieu of Taxes Act: National Association of Counties, H11244 [7OC]

Questions and answers

Tax treatment of individual retirement accounts: Senator Chafee, S13712 [29SE]

Taxpayer uniform treatment, S4362 [14AP]

Remarks in House

AFDC: credit for employers who hire AFDC recipients (H.R. 4512), E1112 [26MY]

Agriculture: subsidies for alcohol fuels produced from feedstocks (H.R. 5299), E2341 [30NO]

———treatment of crops destroyed by casualty (H.R. 4144), E572 [24MR]

Alcoholic beverages: excise tax on beer, H4764-H4769 [21JN]

Bonds: market discount rules for municipal bonds (H.R. 4714), E1401 [30JN]

Business and industry: tax credits for businesses with telecommuting centers or employees working in home offices (H.R. 3923), E285 [1MR]

———treatment of interest and dividends-paid deductions allowed corporations (H.R. 5124), E1982 [29SE]

———treatment of life insurance company policy holder dividends and certain policy acquisition expenses (H.R. 5064), E1926 [23SE], E2154 [6OC]

———treatment of U.S. citizens moving business production abroad and foreign persons doing business in the U.S. (H.R. 4860), E1608 [29JY]

Capital gains: treatment, E851 [4MY]

Chicago, IL: tribute to businesses and organizations aiding in awareness of Federal earned income tax credit, E711 [19AP]

Children and youth: deduction of expenses for children's overnight camps (H.R. 5003), E1776 [19AU]

———enforcement of child support obligations, H9367, H9368 [21SE]

Clinton, President: economic plan, H289 [7FE], H360, H361 [9FE], H507 [11FE], H1001, H1002, H1003, H1004 [3MR], H2229 [13AP], H2256, H2257, H2258 [14AP], H3528 [18MY]

———evaluation of administration, H5472 [12JY], H5878 [20JY], H5955 [21JY]

———State of the Union Message, H17, H19 [25JA], H47 [26JA]

Clinton, President and Hillary Rodham: investigation of involvement in Whitewater Estates development and Madison Guaranty, H2224 [13AP]

———payment of back taxes, H2179 [12AP]

Congress: procedures for appropriations measures arising in the Senate, H7993 [12AU]

Corporations: treatment of small publishing businesses as subchapter S corporations or partnerships (H.R. 3952), E351 [3MR]

Cost of Government Day: designate (H. Res. 480), H5472 [12JY], H5665 [14JY]

Council, Alex and Kay: impact of IRS tax determination, H1001 [3MR], H1557 [21MR]

Crime: appropriate part of income tax revenues toward crime control (H.R. 4592), H6602 [2AU]

Depreciation deduction: computation (H.R. 539), H6460 [29JY]

Disasters: casualty loss deduction for disaster losses relative to adjusted gross income floor (H.R. 3811), E132 [8FE]

District of Columbia: tax treatment and location of certain Federal agencies (H.R. 3861), E170 [10FE]

Domestic policy: impose value added tax to reduce deficit and finance health care reform, E1487 [19JY]

———national objectives priority assignments, E1911 [22SE]

Earned income credit: deny credit to undocumented aliens and prevent fraudulent claims (H.R. 5301), E2328 [29NO]

———prevent fraudulent claims (H.R. 4225), H5557 [13JY], H8508 [17AU]

Economy: economic growth and domestic spending priorities, H9777 [27SE]

———effect of earned income tax credit, H5955 [21JY]

———national objectives priority assignments, H1349 [16MR], H4295 [10JN], H7970-H7977 [11AU]

Education: treatment of certain savings accounts (H.R. 3722), E3 [25JA], E1690 [9AU]

———treatment of national service educational awards (H.R. 4106), E507 [22MR]

Elections: establish a commission to examine the impact of changing the deadline for filing Federal income tax returns to Federal election day (H.R. 4223), E676 [15AP]

Employment: allow credit for businesses that provide work experiences for high school students (H.R. 4207), H2229 [13AP]

———job security and pension and benefit protection for workers (H.R. 3396), E1540 [22JY]

———provide incentives for job apprenticeship programs and study the consolidation of Federal dislocated worker programs (H.R. 3736), E53 [1FE]

ERISA: fiduciary duties relative to external benefits, social investing, and economically targeted investments (H.R. 5135), E2248 [8OC]

Estate tax: treatment of family-owned business interests (H.R. 5032), E1849 [13SE]

Families and domestic relations: exemption for dependent children, H1091 [9MR], H1184, H1193-H1202, H1247, H1248 [10MR]

———income tax equity (H.R. 4131), H1963 [24MR]

———provide that a foster care provider and a qualified foster care individual may reside in the same home (H.R. 3867), E188 [11FE]

———treatment of predeceased parent exclusion to the generation-skipping transfer tax (H.R. 4326), E837 [3MY]

Federal-State relations: increase payments to units of general local government for entitlement lands (S. 455), H11206, H11241-H11267 [7OC]

———increase payments to units of general local government for entitlement lands (S. 455), consideration (H. Res. 565), H10945-H10951 [5OC]

Foreign trade: offset of lost revenues relative to lowering of tariffs in trade agreements (H.R. 4198), H2201 [12AP], H5459 [30JN]

GATT: reconciliation of discrepancies between international rulings and domestic laws, H4993 [24JN]

Health: effect on small business of mandated benefits coverage, H5664 [14JY]

———national policy to provide health care and reform insurance procedures, H7206 [9AU], H8678-H8686 [18AU]

———national policy to provide health care and reform insurance procedures (H.R. 2610), E307 [2MR]

———treatment of certain health care benefits, H6563 [2AU]

———treatment of long-term health care expenses (H.R. 4516), E1112, E1121 [26MY]

———treatment of long-term health care insurance (H.R. 4769), E1472 [15JY]

Health care facilities: treatment of long-term care access for the elderly (H.R. 5162), E2064 [4OC]

Higher Education Accumulation Program: establish to allow tax deductible donations (H.R. 3897), E299 [2MR]

Historic buildings: credits for individuals who rehabilitate or purchase historic homes for personal residency (H.R. 5249), E2187 [8OC]

Historic sites: encourage preservation of Civil War battlefields (H.R. 4823), E1552 [25JY]

Homemakers: treatment of individual retirement accounts (H.R. 3523), H4733 [21JN]

House of Representatives: require that committee reports on authorization and revenue bills include CBO employment impact statements (H. Res. 354), E151 [9FE]

House Rules: point of order against consideration of any provision relative to a retroactive tax increase (H. Res. 247), H49 [26JA], H4398 [14JN]

———require rollcall votes on all appropriations measures (H. Res. 427), E919 [13MY]

———require rollcall votes to strike specific line items in appropriations measures (H. Res. 426), E919 [13MY]

Income: availability of the earned income tax credit and the repeal of the temporary Federal unemployment tax (H.R. 4861), H6463 [29JY], E1608 [29JY]

———deduction of business meal expenses subject to Federal hours of limitation (H.R. 4986), H8603 [18AU]

———deduction of charitable contributions (H.R. 4356), E862 [5MY]

———determination of capital assets based on an index of gains and losses (H.R. 5202), E2137-E2139 [6OC]

———payment with credit cards, H3527 [18MY]

———reduce capital gains rates and provide for indexing of certain assets (H.R. 3739), E35 [26JA]

———tax rate on married couples, E1541 [22JY]

———treatment of certain separation payments by employers (H.R. 3903), E251 [24FE]

———treatment of children's income attributable to personal injury awards (H.R. 4846), E1592 [28JY]

———treatment of earned income tax credit (H.R. 5193), E2109 [6OC]

———treatment of foreign source income of multi-national insurance agents (H.R. 4626), E1290 [22JN]

———treatment of lowest income tax rates and capital gains relative to inherited property or income (H.R. 5023), E1826 [12SE]

Individual retirement accounts: treatment (H.R. 5006), H8943 [21AU]

Insurance: regulation of life insurance companies (H.R. 4510), H4144 [26MY], E2154 [6OC]

———treatment of health insurance costs of self-employed individuals (H.R. 5062), H9446 [22SE], H9577 [23SE], H11211 [7OC], E1893 [21SE]

Internal Revenue Code: simplify certain provisions (H.R. 3419), H3384-H3430 [17MY]

Investment: incentives to encourage small investors (H.R. 4792), E1501 [19JY]

IRS: liability of employees in court cases (H.R. 3261), H161 [2FE], H362 [9FE], H507 [11FE], H1445 [17MR], H2227 [13AP], H2256 [14AP], H2373 [18AP], H2408 [19AP], H2511 [20AP], H2590 [21AP], H3018 [4MY], H3283 [12MY], H3381 [17MY], H3796 [23MY], H4173, H4174 [8JN], H4347 [13JN], H4961 [24JN], H5777 [19JY], H6157 [25JY], H6207 [26JY], H6256 [27JY], H6385 [28JY], H6458 [29JY], H8416 [16AU], H8597 [18AU], H8698 [19AU]

———reform, H4656 [17JN]

———treatment of distressed real estate sales by life insurance companies, E2351 [30NO]

Kennedy, William, III: income tax status of White House associate counsel, H1900 [23MR]

Motor vehicles: gas guzzler tax exemption for automobiles lengthened by certain small manufacturers (H.R. 3791), E98 [3FE]

National Dividend Plan: establish (H.R. 430), E1498 [19JY]

National objectives: restructure and simplify tax code, H5185 [28JN]

National Taxpayers Union: ratings of Members of Congress, H5446 [30JN]

Native Americans: treatment of income and transactions relative to land claims and Federal trust relationship with the Catawba Tribe of South Carolina (H.R. 4895), E1638 [3AU]

New Jersey: balanced budget reform, H1784 [22MR]

———school funding reform, H5783 [19JY]

Nonprofit organizations: expand electronic filing of income tax returns to enhance access to earned income credit (H.R. 5036), E1839 [13SE]

Pensions: church pension benefit plans (H.R. 3970), E374 [8MR]

———limit State taxation of pension income (H.R. 546), H10456-H10459 [3OC], E2100 [6OC]

———treatment of pension integration, participation, and vesting requirements and marital status changes (H.R. 4367), E873 [5MY]

Petroleum: treatment of motor boat diesel fuel sales (H.R. 4371), H3197 [10MY]

Public lands: index payments for entitlement lands to inflation rate, H11262-H11266 [7OC]

Public utilities: treatment of water conservation subsidies (H.R. 4548), E1151 [9JN]

Public welfare programs: reform (H. Res. 525), H8600 [18AU]

Rates, H48 [26JA], H550 [22FE], H915, H917 [2MR], H1789 [22MR], H2180, H2181 [12AP], H2223, H2224, H2230 [13AP], H2260, H2361 [14AP], H2847 [28AP], H2921 [2MY], H3226, H3233 [11MY], H3285 [12MY], H4383 [13JN], H7206 [9AU], H7908 [11AU]

Real property: apply exclusion of gain from sale of a principal residence relative to disabled individuals (H.R. 5002), E1776 [19AU]

———treatment of builders' sale of residential real property (H.R. 4702), E1391 [30JN]

Republican Party: national agenda, H9443, H9445, H9446, H9526-H9533 [22SE], H9571, H9572, H9573, H9574, H9575, H9576, H9577, H9578, H9597 [23SE], H9604, H9605 [26SE], H9763, H9764, H9765, H9766, H9767, H9768, H9769, H9770, H9771, H9772, H9773, H9774, H9775, H9776, H9879, H9881 [27SE], H9906, H9907 [28SE], H10251, H10252, H10253, H10254, H10255, H10256 [29SE], H10376, H10377, H10378, H10379, H10380, H10381, H10382 [30SE], H10449, H10675 [3OC], H10686, H10687, H10688, H10689, H10690, H10691, H10692, H10693, H10694, H10695 [4OC], H10849, H10850 [5OC], H11205, H11207, H11211 [7OC], H11439, H11440 [29NO], E1983 [29SE], E2047 [4OC], E2189, E2251 [8OC]

RIGOR (organization): tribute on health care resolution, E1972 [28SE]

Safety: tax credit for purchase of child restraint systems for motor vehicles (H.R. 5068), E1900 [21SE]

Senior citizens: tax on retirement annuities, H4101 [26MY]

———taxation, H11207 [7OC]

Ships and vessels: State and local income tax treatment of ship and vessel employees (H.R. 4244), H2387 [18AP]

Small business: deductibility of expenses incurred from the business use of the home (H.R. 4258), E715 [19AP]

———treatment, E1492 [19JY]

———treatment of nonrecognition of gain on the sale of small businesses where the proceeds are reinvested in small business stock (H.R. 5201), E2137-E2139 [6OC]

Social conditions: impact of Federal taxation on the family unit, H9522 [22SE]

Social Security: domestic service employment taxes collection, Federal disability insurance trust fund allocations, and denial of certain benefits to incarcerated individuals (H.R. 4278), H3198-H3202 [10MY], E911, E913 [12MY]

———domestic service employment taxes collection, Federal disability insurance trust fund allocations, and denial of certain benefits to incarcerated individuals (H.R. 4278), conference report, H11014-H11020 [6OC], E2223 [8OC]

———ensure viability of system (H.R. 4245), H2510, H2514 [20AP], H2587 [21AP], E704 [19AP]

———ensure viability of system (H.R. 4275), H2592, H2621 [21AP]

———payroll taxes, H4731 [21JN]

States: tax treatment of certain pension income (H.R. 702), E2100 [6OC]

Tax Freedom Day: observance, H3063 [5MY]

Tobacco products: excise tax, E1367 [29JN]

———increase excise tax (H.R. 4089), E474 [17MR]

Whitman, Christine Todd: inaugural address, H208 [3FE]

Remarks in Senate

Adoption: deduction for expenses (S. 2165), S6602-S6604 [8JN]

Agriculture: subsidies for alcohol fuels produced from feedstocks (S. 2304), S9455 [21JY]

Appropriations: provide for direct taxpayer influence on the spending priorities for Federal appropriations, S4276-S4278 [14AP]

Armed Forces: treatment of military moving expenses (S. 2098), S5461 [10MY]

Arrows: treatment of the manufacture, sale, or import of arrows or arrow components (S. 2287), S9041 [14JY]

Aviation: exemption for commercial aviation from the transportation fuels tax (S. 2567), S15428 [1DE]

Bankruptcy: IRS notification of tax liabilities, S4649 [21AP]

Budget: point of order against any legislation that directs revenues from an increased tax on Social Security benefits away from the Social Security trust fund (S. 2255), S8109 [30JN]

———Presidential rescission and deferral powers, S3639, S3640 [24MR]

———tax expenditures, S3584-S3586 [24MR]

Business and industry: application of State and local taxes on the sale of certain tangible property relative to the mail order industry (S. 1825), S802-S807, S821 [3FE]

———research and development tax credits, S2599-S2602, S2621-S2628 [9MR]

———tax treatment of foreign companies operating in the U.S., S3525-S3528 [23MR]

———treatment of U.S. citizens moving business production abroad and foreign persons doing business in the U.S. (S. 2342), S10147 [29JY]

Clinton, President: economic plan, S6791-S6793 [10JN]

———evaluation, S14734 [7OC]

———State of the Union Message, S91, S92, S93, S95 [26JA]

Clinton, President and Hillary Rodham: payment of back taxes, S4331 [14AP]

Crime: direct percentage of Federal income tax revenues to State crime programs (S. 2229), S7461 [22JN]

Delinquent taxpayers: prohibit from receiving Federal benefits or employment (S. 2450), S13283 [22SE]

Disasters: treatment of crop insurance proceeds and disaster payments (S. 1814), S528 [1FE]

Domestic policy: impose value added tax to reduce deficit and finance health care reform (S. 2143), S6197 [23MY], S7721 [27JN]

Earned income credit: deny credit to undocumented aliens and prevent fraudulent claims (S. 2552), S14876 [7OC]

Ecology and environment: valuation of sensitive environmental areas for estate tax purposes (S. 2146), S6290 [24MY]

Economy: national objectives priority assignments, S10849 [5AU]

Education: extend tax-exempt status of the Christa McAuliffe Fellowship (S. 2366), S10879 [5AU]

———treatment of certain savings accoungs, S923 [4FE]

———treatment of certain savings accounts (S. 1787), S55 [25JA]

Employment: job security and pension and benefit protection for workers, S15394 [1DE]

———pension and insurance plan protection, and worker security (S. 1780), S11442 [12AU]

———tax-free rollover of certain payments made by employers to separated employees (S. 1968), S3687 [24MR]

Families and domestic relations: exemption for dependent children, S3480, S3481, S3485, S3486, S3491, S3529 [23MR], S3608-S3611, S3631 [24MR]

———income tax rates for married couples, S3654 [24MR]

———treatment of generation-skipping transfer tax (S. 2445), S13095 [21SE]

Federal-State relations: increase payments to units of general local government for entitlement lands, S10896, S10897, S10928 [8AU]

———increase payments to units of general local government for entitlement lands (S. 455), S4156 [12AP], S4210-S4233 [13AP], S4374 [14AP]

Firearms: assistance for State and local programs exchanging merchandise vouchers for firearms (S. 1840), S1285 [9FE]

———assistance for State and local programs exchanging merchandise vouchers for firearms (S. 1973), S3690 [24MR]

———handgun and assault weapons sales and transfers, and license application for gun dealers (S. 1798), S58 [25JA]

———licensing fees for dealers, S1845 [24FE]

———tax treatment and importation of handgun ammunition, S2184 [1MR]

Forests: treatment of family-held forest lands (S. 2477), S13712 [29SE]

Foundations: treatment of gifts of publicly traded stock to certain private foundations (S. 1898), S2475 [8MR]

FRS: Consumer Price Index formula, S12226 [19AU]

Gambling: local government use as source for funds, S12969 [19SE]

GATT: impact on Federal revenues, S6878 [15JN]

———reconciliation of discrepancies between international rulings and domestic laws, S8516-S8518 [12JY]

Government: reduce power and reach of Federal Government (H.R. 4585), S14937 [7OC]

Government regulations: impact of implemenation costs on taxpayers, S14277-S14279 [6OC]

Health: national policy to provide health care and reform insurance procedures, S14631, S14632 [7OC]

Housing: treatment of low-income units (S. 1986), S3955 [25MR]

Income: deductibility of interest and deferred compensation (S. 1877), S2023 [28FE], S2307 [2MR]

———deduction of business meal expenses subject to Federal hours of limitation (S. 2070), S5180 [4MY]

———treatment of flight training expenses relative to veterans educational assistance allowances (S. 2338), S10143 [29JY], S10230 [1AU]

———withholding from supplemental wage payments (S. 2290), S9122 [15JY]

Income tax: inclusion of organ donation information with individual refund payments (S. 2246), S7786 [28JN]

Individual retirement accounts: tax treatment, S3481, S3486 [23MR]

Insurance: treatment of health insurance costs of self-employed individuals (S. 2486), S13856, S13857 [30SE]

———treatment of medical savings accounts for certain individuals covered by high deductible health plans (S. 2532), S14529-S14531 [6OC]

Investments: alternative minimum tax treatment of certain partnership investment expenses (S. 2415), S12384 [23AU]

———treatment of certain foreign pension plans' U.S. investments (S. 2523), S14505 [6OC]

———treatment of individual retirement accounts (S. 2301), S9446-S9453 [21JY], S9574 [22JY]

———treatment of individual retirement accounts (S. 2476), S13712 [29SE]

IRS: funding for new agents specializing in compliance enforcement and taxpayers' rights, S3823-S3825, S4028 [25MR]

———safeguard taxpayer rights, S7198-S7209 [21JN]

———tax compliance initiative appropriations, S7198-S7209 [21JN]

———treatment of refunds of improperly collected State taxes on military and Federal retirement benefits (S. 2256), S8110 [30JN]

Meal expenses: treatment of limitations on deductible portion (S. 2557), S15036 [8OC]

Motor vehicles: treatment of luxury automobiles with clean-burning fuel components (S. 2117), S5760 [16MY]

National objectives: restructure and simplify tax code (S. 2160), S6523-S6531 [7JN], S6552 [8JN]

Peace Tax Fund: permit opponents of war to designate tax payments to a Peace Tax Fund (S. 2028), S4472 [19AP]

Petroleum: dyeing requirements on diesel fuel, S3653 [24MR]

Pharmaceuticals: prices, S10547 [4AU]

Power resources: production and use of wind energy, S10595 [4AU]

———temporary gasoline tax to offset disaster relief assistance, S1190-S1196, S1201, S1202 [9FE]

Public lands: input of local government in management of Federal lands (S. 2180), S6858 [14JN]

Rates, S4362, S4363, S4369-S4372 [14AP], S5268 [5MY], S12396 [24AU]

Real property: treatment of capital gains on conversion of long-term property through eminent domain (S. 2408), S12217 [19AU]

Recreational vehicles: treatment of recreational boat diesel fuel sales, S7402-S7406, S7408, S7409, S7421 [22JN], S9126 [15JY]

———treatment of recreational boat diesel fuel sales (S. 2029), S4472 [19AP], S4605 [21AP]

Recycling: treatment of facilities (S. 2081), S5301 [5MY]

Republican Party: national agenda, S13400-S13402 [27SE], S13814 [30SE]

Ships and vessels: State and local income tax treatment of ship and vessel employees (S. 2159), S6522 [7JN]

Small business: deductibility of expenses incurred from the business use of the home (S. 1924), S2810-S2812 [10MR]

———investment (S. 1829), S953-S956 [4FE]

———treatment, S8330 [1JY]

Small businesses: treatment (S. 2030), S4473-S4476 [19AP]

Social Security: domestic service employment taxes collection, Federal disability insurance trust fund allocations, and denial of certain benefits to incarcerated individuals (H.R. 4278), S6421-S6423 [25MY]

———domestic service employment taxes collection, Federal disability insurance trust fund allocations, and denial of certain benefits to incarcerated individuals (H.R. 4278), conference report, S14392, S14396, S14397 [6OC], S14603 [7OC]

———domestic service employment taxes collection, Federal disability insurance trust fund allocations, and denial of certain benefits to incarcerated individuals (H.R. 4278), insert language of S. 1231 in lieu, S6421 [25MY]

———taxation of benefits (S. 1408), S7949 [29JN]

States: tax treatment of certain pension income, S4527-S4529 [20AP]

———tax treatment of certain pension income (S. 235), S822 [3FE]

Tax-exempt organizations: disclosure requirements (S. 565), S2255 [2MR]

Tobacco products: collect assessments from producers to offset any costs associated with tobacco import limitations, S9273-S9281 [20JY]

———impact of taxation on Kentucky farmers, S10231 [1AU]

———increase excise tax, S10043 [28JY]

Transportation: issuance of tax-free bonds for the construction of the Alameda rail corridor project (S. 2250), S8100, S8101 [30JN]

U.S.-Israel Income Tax Convention: ratification, S12953 [19SE], S13276 [22SE]

Ute Indian Tribe: tax status of proceeds from trust relative to Government settlement (S. 2252), S8105 [30JN]

Reports by conference committees

Social Security Domestic Employment Reform Act (H.R. 4278), H11010-H11014 [6OC]

Reports filed

Administration and Enforcement of Employment Taxes—A Status Report on Ideas for Change: Committee on Government Operations (House) (H. Rept. 103-861), H11564 [29NO]

Consideration of S. 455, Payments in Lieu of Taxes Act: Committee on Rules (House) (H. Res. 565) (H. Rept. 103-830), H10726 [4OC]

Definition of Local Government Unit for Federal Payments in Lieu of Taxes Relative to Unorganized Boroughs in Alaska: Committee on Energy and Natural Resources (Senate) (S. 761) (S. Rept. 103-272), S6390 [25MY]

Limit State Taxation of Pension Income: Committee on the Judiciary (House) (H.R. 546) (H. Rept. 103-776), H10536 [3OC]

Payments in Lieu of Taxes Act: Committee on Energy and Natural Resources (Senate) (S. 455) (S. Rept. 103-231), S1943 [25FE]

———Committee on Natural Resources (House) (S. 455) (H. Rept. 103-838), H10999 [5OC]

Retirement Protection Act: Committee on Education and Labor (House) (H.R. 3396) (H. Rept. 103-632), H9030 [26AU]

———Committee on Ways and Means (House) (H. 3396) (H. Rept. 103-632), H6482 [29JY]

Social Security Domestic Employment Reform Act: committee of conference (H.R. 4278) (H. Rept. 103-842), H11199 [6OC]

———Committee on Finance (Senate) (S. 1231) (S. Rept. 103-252), S4464 [19AP]

Social Security Management of Domestic Service Employment Taxes, Federal Disability Insurance Trust Fund, and Benefits for Incarcerated Individuals: Committee on Ways and Means (House) (H.R. 4278) (H. Rept. 103-491), H3054 [4MY]

Tax Treatment of Crop Insurance Proceeds and Disaster Payments: Committee on Finance (Senate) (S. 1814) (S. Rept. 103-244), S4076 [11AP]

Reports to constituents

Hamilton, Lee H.: Tax Expenditures, E1449 [13JY]

Resolutions by organizations

Health care reform: RIGOR (organization), E1972 [28SE]

Statements

Pacific Pension Institute Pension Issues: Senator Pressler, S11442 [12AU]

Summaries

Agriculture Subsidies for Alcohol Fuels Produced from Feedstocks (S. 2304), S9456 [21JY]

Small Business Investment and Growth Act (S. 2030), S4474 [19AP]

Small Investors Tax Relief Act (S. 1829), S958 [4FE]

Tax Treatment of Water Conservation Subsidies (H.R. 4548), E1151 [9JN]

Taxation on Handgun and Assault Weapons Sales and Transfers, and License Application for Gun Dealers (S. 1798), S61 [25JA]

Tables

BLM's State-by-State appropriations and reciepts, H11251 [7OC]

Dollars returned to each state by a $500 per-child tax credit, S3480 [23MR]

Federal Disability Insurance Trust Fund, H350 [8FE]

Federal Old-Age and Survivors Insurance Trust Fund, H350 [8FE]

IRS seizure rate taxpayer delinquent accounts, S4362 [14AP]

Lifetime net tax rates under alternative policies, S1984, S2001 [28FE]

Summary of payments to eligible units of Government by State, S4226 [13AP]

Tax benefits of exemption for dependent children relative to income, S3481 [23MR]

Tax rates on retained business profits, S4475 [19AP]

Tobacco restriction options, S9279 [20JY]

Testimonies

Free Trade, Federalism and Tax Fairness: Dan R. Bucks, Multistate Tax Commission, S8855-S8858 [13JY]

Texts of

H. Res. 565, consideration of S. 455, Payments in Lieu of Taxes Act, H10946 [5OC]

H.R. 546, limit State taxation of pension income, H10456 [3OC]

H.R. 3419, Tax Simplification and Technical Corrections Act, H3384-H3426 [17MY]

H.R. 3811, casualty loss deduction for disaster losses relative to adjusted gross income floor, E133 [8FE]

H.R. 4089, Tobacco Health Tax and Agricultural Assistance Act, E475-E477 [17MR]

H.R. 4223, establish a commission to examine the impact of changing the deadline for filing Federal income tax returns to Federal election day, E676 [15AP]

H.R. 4278, Social Security Domestic Employment Reform Act, S6422 [25MY]

H.R. 4278, Social Security domestic service employment taxes collection, Federal disability insurance trust fund allocations, and denial of certain benefits to incarcerated individuals, H3198 [10MY]

H.R. 4510, Insurance Tax Fairness Act, H4144 [26MY]

H.R. 5068, tax credit for purchase of child restraint systems for motor vehicles, E1900 [21SE]

S. 455, Payments in Lieu of Taxes Act, S4210, S4232 [13AP], H11256 [7OC]

S. 565, disclosure requirements of tax-exempt organizations, S2256 [2MR]

S. 761, definition of Alaska local government unit for Federal payments in lieu of taxes relative to unorganized boroughs, S6628 [8JN]

S. 1798, handgun and assault weapons sales and transfers, and license application for gun dealers, S59-S61 [25JA]

S. 1825, Tax Fairness for Main Street Business Act, S804 [3FE]

S. 1829, Small Investors Tax Relief Act, S956-S958 [4FE]

S. 1840, Gun Exchange Tax Incentive Act, S1286 [9FE]

S. 1877, deductibility of interest and deferred compensation, S2307 [2MR]

S. 1898, tax treatment of gifts of publicly traded stock to certain private foundations, S2475 [8MR]

S. 1924, Home Office Deduction Act, S2811 [10MR]

S. 1973, assistance for State and local programs exchanging merchandise vouchers for firearms, S3690 [24MR]

S. 2030, Small Business Investment and Growth Act, S4474 [19AP]

S. 2070, deduction of business meal expenses subject to Federal hours of limitation, S5180 [4MY]

S. 2117, tax treatment of luxury automobiles with clean-burning fuel components, S5760 [16MY]

S. 2159, Transportation Employee Equitable Treatment Act, S6523 [7JN]

S. 2160, Comprehensive Tax Restructuring and Simplification Act, S6524-S6530 [7JN]

S. 2165, Fairness for Adopting Families Act, S6602 [8JN]

S. 2238, tax treatment of flight training expenses relative to veterans educational assistance allowances, S10231 [1AU]

S. 2246, Organ Donation Insert Card Act, S7786 [28JN]

S. 2301, Savings and Investment Incentive Act, S9447-S9450 [21JY]

S. 2304, agriculture subsidies for alcohol fuels produced from feedstocks, S9456 [21JY]

S. 2342, Foreign Tax Compliance Act, S10148 [29JY]

S. 2408, treatment of capital gains on conversion of long-term property through eminent domain, S12218 [19AU]

S. 2450, Tax Compliance Enforcement Act, S13284 [22SE]

S. 2486, tax treatment of health insurance costs of self-employed individuals, S13856 [30SE]

S. 2523, tax treatment of certain foreign pension plans' U.S. investments, S14506 [6OC]

S. 2532, Medical Savings Account Tax Incentive Act, S14531-S14534 [6OC]

S. 2552, deny earned income credit to undocumented aliens and prevent fraudulent claims, S14877 [7OC]