INCOME related term(s) Economy; Securities; Social Security

Amendments

Bankruptcy: improve system (S. 540), S3777 [24MR], S3987 [25MR], S4511, S4522, S4524, S4525, S4527, S4530, S4541, S4545, S4575, S4576, S4578 [20AP], S4607, S4608, S4621, S4644, S4646, S4647, S4648, S4649, S4650, S4651, S4657, S4658, S4663, S4740, S4741, S4742, S4743, S4744 [21AP]

Insurance: payment of group life benefits to terminally ill individuals (H.R. 512), S14671, S14885 [7OC], H11423 [7OC]

Veterans: compensation rate for veterans with service-connected disabilities and survivors' dependency and indemnity compensation (S. 1927), S14434, S14437, S14570 [6OC], H11231 [7OC]

Analyses

Reemployment Act (S. 1951), S3240-S3252 [17MR]

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

Appointments

Bankruptcy Review Commission, S15165 [30NO]

Conferees: H.R. 4277, establish Social Security Administration as an independent agency, H4752 [21JN]

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

Articles and editorials

Agency Demands Restrictions on SBIC Bankruptcies—Quick Chapter 11 Filings Now Force Government To Swallow Big Debts, S4538 [20AP]

As Military Pay Slips Behind, Poverty Invades the Ranks, H8547 [17AU], E1262 [21JN]

Better Life Lies Across ``Bridge'', S1030 [7FE]

Budget Deficits Could Threaten Benefits' Value, S10065 [28JY]

Clinton Tax Hoax, S4364 [14AP]

Costs Soar for Children's Disability Program—How 26 Words Cost the Taxpayers Billions in New Entitlement Payments, H389-H391 [9FE]

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

Food-Stamp Racket, E582 [24MR]

Fraud Often a Crime Without Punishment, H407 [9FE]

How To Lose Federal Millions and Owe Nothing, S4538 [20AP]

In Jail, Convict Gets $29,892, H406 [9FE]

Iowa's Way To End Welfare as We Know It, S204 [26JA]

Lending Strength to Neighborhoods, E110 [3FE]

Mystery of Hillary's Trades, S4371 [14AP]

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

Peer Review Is Best Test for Research Funding, H9066 [12SE]

Poor Aren't Poorer, E1536 [22JY]

Priority Matter, E45 [1FE]

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

Should Social Security Benefits Be Means-Tested?, S9749 [26JY]

Social Security Protects the American Family, S8089 [30JN]

State Looks Other Way as Convicts Get Welfare—Prison Convicts Get Welfare Behind Bars, H347 [8FE]

System Doesn't Work—This Might, S13941 [3OC]

Terhorst, H477 [10FE]

Unless Action Taken, Retirement Means Poverty, S11742 [15AU]

What the Crime Bill Does, S7462 [22JN]

When Welfare Is a Way of Life, H346 [8FE]

Why Your Wages Keep Falling, E190-E192 [11FE]

With Housing Strong, Builders Often Find Skilled Help Lacking, S10239-S10241 [2AU]

Woman Wins in Welfare Fiasco, S1168 [8FE]

Bills and resolutions

AFDC: reform (see H.R. 4983), H8595 [17AU]

Agriculture: adjust the maximum hour exemption for agricultural employees (see S. 2544), S14830 [7OC]

———milk content and prices (see H.R. 4923), H7299 [9AU]

———milk production and prices relative to flood disasters (see H.R. 5184), H11000 [5OC]

Alaska Native Claims Settlement Act: treatment of payments relative to veterans pension determination (see S. 1958), S3446 [22MR]

Armed Forces: disability compensation rates relative to benefits paid under the Special Separation Benefits Program (see H.R. 3731), H42 [25JA]

———disability compensation rates relative to benefits paid under the Special Separation Benefits Program or the Voluntary Separation Incentive Program (see S. 2154), S6391 [25MY]

———establish commission to review regular military compensation relative to financial assistance programs (see H.R. 4831), H6252 [26JY]

———timing for the payment cost-of-living increases in the survivor annuity contributions of certain retirees (see H.R. 4046), H1438 [16MR]

Bankruptcy: improve system (see H.R. 5116), H10006 [28SE]

———limit value of certain real and personal property relative to exemptions under State or local laws (see H.R. 4493), H4090 [25MY]

Child support: improve collection system (see H.R. 4897), H6983 [4AU]

———liens against the property of persons owing overdue support (see H.R. 4982), H8595 [17AU]

Children and youth: collection of child support payments due under court orders (see H.R. 3836), H410 [9FE]

Civil rights: prohibit wage discrimination based on sex, race, or nationality (see H.R. 4803), H5950 [20JY]

Commission on Integration of Workers' Compensation Medical Benefits: establish (see H.R. 4609), H4779 [21JN]

Commission on Retirement Income Policy: establish (see S. 2308), S9446 [21JY]

Courts: cost-of-living adjustments for bankruptcy judges and magistrates (see S. 2172), S6746 [9JN]

Credit: enhance availability of investment capital in low- to moderate-income housing (see H.R. 5125, 5149), H10007 [28SE], H10445 [30SE]

Dept. of Defense: provide for improved treatment of future actuarial gains and losses to the Military Retirement Fund (see H.R. 5117), H10006 [28SE]

Dept. of Energy: retirement incentive for certain employees of national laboratories in California (see H.R. 4417), H3344 [12MY]

Dept. of HUD: supportive housing for low-income senior citizens (see H. Con. Res. 253), H4292 [9JN]

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

District of Columbia: eliminate unfunded pension liabilities (see H.R. 3728), H42 [25JA]

Economy: protect economic rights of citizens (see H.R. 5218), H11199 [6OC]

Education: application of minimum wage and overtime compensation laws to educational enterprise employees (see H.R. 4547), H4219 [8JN]

Employment: establish a system of reemployment, job training, and income support services (see S. 1951, 1964; H.R. 4040, 4050, 5166), S3208 [17MR], S3550 [23MR], H1438, H1439 [16MR], H10727 [4OC]

———promote performance-based reward plans and employee decisionmaking participation programs (see H.R. 5204), H11199 [6OC]

ERISA: auditing of employee benefit plans (see S. 2547; H.R. 5226), S14830 [7OC], H11200 [6OC]

———availability of remedies for certain former pension plan participants and beneficiaries (S. 1312), corrections in enrollment (see H. Con. Res. 304), H10538 [3OC]

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

———improve pension and welfare benefits of workers (see S. 2531), S14479 [6OC]

———provide for joint trusteeship of single-employer pension plans (see H.R. 5126), H10007 [28SE]

Families and domestic relations: guarantee minimum child support benefits and reform enforcement system (see H.R. 4494), H4090 [25MY]

———paternal identification programs (see H.R. 4898), H6983 [4AU]

Federal aid programs: eligibility for certain programs relative to retirement accounts (see H.R. 4325), H2994 [3MY]

———job opportunity and training programs relative to independence from welfare system (see H.R. 3742), H83 [26JA]

Federal employees: age and service requirements under the Civil Service Retirement System and the Federal Employees' Retirement System (see H.R. 4268), H2582 [20AP]

———annuity formula computation for early retirees due to a force reduction (see H.R. 4214), H2366 [14AP]

———civil service retirement computation for certain employees of nonappropriated fund instrumentalities (see H.R. 4409), H3344 [12MY]

———conform the retirement coverage of Members of Congress and congressional employees to that of executive branch employees (see H.R. 5054), H9223 [19SE]

———funding for pay adjustments through reducing agency spending on service contracts (see H.R. 4438), H3521 [17MY]

———garnishment of retirement annuities to satisfy a judgment against an annuitant for child abuse (see S. 2187), S6857 [14JN]

———promote equitable pay practices (see H.R. 3738), H82 [26JA]

Federal firefighters: hourly and overtime pay rates and pay equity with public sector firefighters (see S. 2091; H.R. 4514), S5449 [10MY], H4164 [26MY]

Health: vaccination injury compensation requirements (see H.R. 4970), H8505 [16AU]

House Rules: transition salary continuation for certain committee staff (see H. Res. 588), H11565 [29NO]

Housing: establish Federal Housing Trust Fund to provide housing for low-income families (see H.R. 5275), H11428 [7OC]

Intelligence services: authorizing appropriations (see S. 2082), S5293 [5MY]

Members of Congress: adjust basic pay relative to degree of success in deficit reduction (see H.R. 4815), H6155 [22JY]

———eliminate automatic pay adjustments (see H.R. 3729), H42 [25JA]

———limit accrual of pension benefits to 12 years of service (see H.R. 5042), H9157 [13SE]

———use of general Federal employees annuity formula (see H.R. 4200, 5167), H2251 [13AP], H10727 [4OC]

National Savings Month: designate (see H. Res. 371), H865 [24FE]

Office of Workers' Compensation Programs: appeals process and judicial review (see H.R. 4977), H8595 [17AU]

———procedures for the selection of second-opinion physicians (see H.R. 4978), H8595 [17AU]

———selection of board-certified second-opinion physicians (see H.R. 4979), H8595 [17AU]

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

Pensions: cost-of-living adjustments for annuities of Members of Congress and Social Security benefits (see S. 1894), S2415 [7MR]

Postal Service: reemployment of retirees in temporary positions relative to offset of annuity (see S. 1983), S3953 [25MR]

Public welfare programs: assistance to recipients most likely to end welfare dependence (see H.R. 4498), H4090 [25MY]

———authorize waivers allowing a limited amount of earnings relative to eligibility for assistance (see H.R. 5011), H9008 [21AU]

———reform (see S. 1795, 2057, 2134, 2224; H.R. 4126, 4414, 4473, 4566, 4605, 4667, 4767; H. Res. 525), S54 [25JA], S5049 [3MY], S6123 [19MY], S7242 [21JN], H1994 [24MR], H3344 [12MY], H3887 [23MY], H4343 [10JN], H4779 [21JN], H5315 [28JN], H5760 [14JY], H8696 [18AU]

———reform (H.R. 3500), consideration (see H. Res. 386), H1253 [10MR]

———require any reform legislation with employment requirements for AFDC recipients be conditional on State unemployment rate (see H. Con. Res. 226), H1540 [17MR]

Railroads: recommend dismantlement of Railroad Retirement System (see H. Res. 582), H11428 [7OC]

———retirement system (see H. Con. Res. 241), H2582 [20AP]

SEC: procedures for adopting accounting principles used in the preparation of financial statements (see S. 2525), S14478 [6OC]

Small business: modify financial disclosure requirements for individuals applying for contract awards targeted for the economically disadvantaged (see H.R. 4875), H6549 [1AU]

Social Security: cost-of-living adjustments (see H.R. 4373), H3222 [10MY]

———earnings test for retirement age individuals (see S. 1892), S2415 [7MR]

———earnings test for retirement age individuals (H.R. 300), consideration (see H. Res. 402), H2218 [12AP]

———earnings test for retiring Members of Congress (see S. 1893), S2415 [7MR]

———eligibility age for Old Age Survivors and Disability Insurance benefits (see H.R. 4372), H3222 [10MY]

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

———establish procedures for verification of employee information (see H.R. 4557), H4292 [9JN]

———improve information on account statements (see H.R. 4374, 4521), H3222 [10MY], H4164 [26MY]

———improve old-age, survivors, and disability insurance program (see H.R. 4278), H2638 [21AP]

———prohibit buying and selling of account numbers (see H.R. 4354), H3155 [5MY]

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

———retirement age adjustment and limitations for benefits per year relative to prior contributions and income levels (see H.R. 5308), H11564 [29NO]

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

———State recovery of medical payments from an individual's estate (see H.R. 4646), H4995 [24JN]

Social Security Act: technical amendments (see H.R. 5252), H11427 [7OC]

Social Security Administration: establish as independent agency (see H.R. 4277), H2638 [21AP]

Speaker of the House: spending on salaries and expenses (see H.R. 3776), H204 [2FE]

SSI: modify (see H.R. 4419), H3344 [12MY]

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

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

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

———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]

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

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

———capital gains (see H.R. 5259), H11427 [7OC]

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

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

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

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

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

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

———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]

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

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

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

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

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

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

———employment status of certain fishermen (see H.R. 4465), H3790 [20MY]

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

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

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

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

———individual income rates (see H.R. 5306), H11564 [29NO]

———individual retirement accounts (see H.R. 5006), H8770 [20AU]

———joint ownership of individual retirement accounts (see S. 1966), S3684 [24MR]

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

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

———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 by military reservists equal to income lost due to active duty (see H.R. 3758), H156 [1FE]

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

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

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

———prevent fraudulent claims for the earned income credit (see H.R. 4225), H2367 [14AP]

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

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

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

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

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

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

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

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

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

———treatment of benefits for prearranged funeral expenses (see S. 2130), S5940 [18MY]

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

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

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

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

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

———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]

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

———treatment of individual training accounts (see H.R. 5089), H9600 [23SE]

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

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

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

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

———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]

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

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

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

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

———treatment of small businesses (see S. 2030), S4464 [19AP]

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

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

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

Tobacco products: treatment of overtime exemptions for employees relative to the sale and processing of green and cigar leaf tobacco (see H.R. 5187), H11000 [5OC]

Unemployment: emergency unemployment compensation program (see H.R. 4517), H4164 [26MY]

———extend emergency compensation (see H.R. 4437), H3521 [17MY]

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

Veterans: compensation rate for veterans with service-connected disabilities and survivors' dependency and indemnity compensation (see S. 2167; H.R. 4088), S6602 [8JN], H1540 [17MR]

———disability compensation for dependents relative to similar retirement payments (see S. 2047), S4834 [26AP]

———eliminate disparity between civilian and military retiree cost-of-living adjustments (see S. 1804, 1805), S177 [26JA], S286 [27JA]

———eliminate disparity between military retiree cost-of-living adjustments and survivor annuity contributions (see S. 1817), S659 [2FE]

———extend benefits to certain merchant mariners who served during World War II (see S. 2337), S10141 [29JY]

———financial reporting requirements applicable to certain benefits (see S. 2279), S8908 [13JY]

———permit retirement pay concurrently with service-connected disability benefits (H.R. 65), consideration (see H. Res. 382), H1157 [9MR]

———provide that retirement pay waiver due to pensions or receipt of other retirement pay not apply to funds attributable to extraordinary heroism (see S. 2048), S4834 [26AP]

———survivor annuity benefits relative to waivers made before marriage (see H.R. 5004), H8754 [19AU]

Descriptions

Bankruptcy Reform Act (H.R. 5116), E2204 [8OC]

FEGLI Living Benefits Act (H.R. 512), S14671 [7OC]

Improve bankruptcy system (S. 540), S4510 [20AP]

Documents

Chapter 13 Bankruptcy Refiling, S4535 [20AP]

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

Explanations

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

Factsheets

Work and Responsibility Act (S. 2224), S7318-S7320 [21JN]

Letters

Bankruptcy exemption from liens of trade tools or property: Robert T. Taylor, Louisiana Bankers Association, S4645 [21AP]

———Ronald Anderson, Louisiana Farm Bureau Federation, Inc., S4645 [21AP]

Bankruptcy Reform Act: Sheila F. Anthony, Dept. of Justice, S14463 [6OC]

Bonuses paid to Social Security Administration employees: Senator Pryor, S5121 [4MY]

Compensation to retired disabled veterans: Stephen Wolonsky, E1337 [27JN]

Constitutional amendment to require balanced budget: Peter J. Luciano, National Alliance of Senior Citizens, S2006 [28FE]

Davis-Bacon Act: Coalition To Reform the Davis-Bacon Act, S10236 [2AU]

———Ellen Coody, Professional Association of Georgia Educators, S10236 [2AU]

———Niccole Moyle Ferguson, S10242 [2AU]

———Robert M. McGlotten, AFL-CIO, S10247 [2AU]

———Ruth Petry, Associated Professional Educators of Louisiana, S10236 [2AU]

Dept. of HUD special-purpose grants: David Keating, National Taxpayers Union, H9064 [12SE]

EEOC enforcement of discrimination laws: several Representatives, E154 [9FE]

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

Financial reporting requirements applicable to certain veterans benefits: Jesse Brown, Sec. of Veterans Affairs, S8908 [13JY]

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

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

———Representative Lantos, H3429 [17MY]

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, S7207 [21JN]

Military retiree cost-of-living adjustments: Joint Chiefs of Staff, S8151 [1JY]

———OMB, S8083 [30JN], S8151 [1JY]

———Senators Glenn and Roth, S8086 [30JN]

Minimum wage increase: James L. Blum, CBO, H7030 [5AU]

Nomination of Stephen G. Breyer to the Supreme Court: A.D. Loehnis, S10081 [29JY]

———Geoffrey C. Hazard, Jr., S10082 [29JY]

———John P. Frank, S10084 [29JY]

———Monroe H. Freedman, S10085-S10087 [29JY]

———Sheila H. Marshall, S10081 [29JY]

———Stephen Gillers, S10087 [29JY]

———Thomas W. Brunner and Susan D. Sawtelle, S10083 [29JY]

Pension Annuitants Protection Act: Robert B. Reich, Sec. of Labor, H10622 [3OC]

Prohibit bonuses for politically appointed personnel during Presidential election years: James B. King, OPM, S14954 [7OC]

Public housing subsidies financed by pension funds: Henry G. Cisneros, Sec. of HUD, S10563 [4AU]

———Olena Berg, Dept. of Labor, S10562 [4AU]

Public welfare programs reform: Cecil D. Andrus, Governor of Idaho, S1167 [8FE]

Reemployment Act: Marc Racicot, Governor of Montana, S7164-S7166 [21JN]

———Senator Baucus, S7164 [21JN]

Reform prevailing wage requirements for construction of water treatment plants: Coalition To Reform the Davis-Bacon Act, S5808 [17MY]

———Samuel A. Carradine, Jr., National Association of Minority Contractors, S5808 [17MY]

Retirement and pension income obtainment assistance: Fernando M. Torres-Gil, Dept. of HHS, S10925 [8AU]

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

Summer Youth Employment and Training Program: F. Edwin Woodley, S1029 [7FE]

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

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

Veterans' Benefits Cost-of-Living Adjustment Act: Jesse Brown, Sec. of Veterans Affairs, S6605 [8JN]

Veterans disability benefits: Bob Manhan, VFW, S11129 [10AU]

———Bruce Thiesen, American Legion, S11129 [10AU]

———Paul W. Arcari and Michael Ouellette, Military Coalition (organization), S11129 [10AU]

———Richard E. Marbes, DAV, S11129 [10AU]

———Richard F. Johnson, Paralyzed Veterans of America, S11130 [10AU]

———Stephen Wolonsky, Uniformed Services Disabled Retirees (organization), S11130 [10AU]

Lists

Coalition To Reform the Davis-Bacon Act, S10236 [2AU]

Coalition To Reform the Davis-Bacon Act members, S5808 [17MY]

Dept. of HUD special purpose grants, H9065 [12SE]

Federal civilian and military organizations that oppose retiree cost-of-living adjustments, S8078, S8085, S8086 [30JN], S8153 [1JY]

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

State rankings of academic earmark grants, H9067 [12SE]

Top recipients of academic earmark grants, H9067 [12SE]

Messages

Reemployment Act: President Clinton, S2961 [15MR], S3239 [17MR], H1417 [16MR]

Work and Responsibility Act: President Clinton, H4753 [21JN]

Motions

Bankruptcy: improve system (S. 540), S4547 [20AP]

Social Security Administration: establish as independent agency (H.R. 4277), H4750 [21JN]

Veterans: compensation rate for veterans with service-connected disabilities and survivors' dependency and indemnity compensation (S. 1927), H7097 [8AU]

Papers

Judge Breyer and Lloyd's—Background and Facts, S10081 [29JY]

Questions and answers

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

Taxpayer uniform treatment, S4362 [14AP]

Remarks in House

AFDC: reform (H.R. 4983), H8510 [17AU]

Armed Forces: establish commission to review regular military compensation relative to financial assistance programs (H.R. 4831), E1561 [26JY]

———military pay levels, E1262 [21JN]

———military pay raises and cost of living adjustments, H3955 [24MY]

Bankruptcy: improve system (H.R. 5116), H10752-H10773 [4OC], H10917 [5OC], E2101 [6OC], E2204 [8OC]

———limit value of certain real and personal property relative to exemptions under State or local laws (H.R. 4493), E1066 [25MY]

Boston, MA: tribute to Mellon Bank's initiative to provide low-income housing loans, E110 [3FE]

Budget: growth cap on entitlement spending, H10676-H10682 [3OC]

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

Child support: improve collection system (H.R. 4897), H6771 [4AU], E1651 [4AU]

Children and youth: collection of child support payments due under court orders, H415 [10FE]

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

Clinton, President and Hillary Rodham: payment of back taxes, H2179 [12AP]

Contracts: conduct GAO study of salaries of executives of businesses that are primarily defense contractors, H4201 [8JN]

Credit: enhance availability of investment capital in low- to moderate-income housing (H.R. 5125), E1979 [29SE]

Dept. of Defense: disparity between military and civilian pay, H5751-H5754 [14JY]

Dept. of Energy: retirement incentive for certain employees of national laboratories in California (H.R. 4417), E921 [13MY]

Dept. of Labor: regulations relative to prevailing wage requirements for helpers and apprentices on Federal construction projects, H5276-H5281 [28JN]

District of Columbia: coverage of former spouses of judges relative to retirement benefits and survivor annuities (H.R. 3676), H3972, H3973 [25MY]

———eliminate unfunded pension liabilities (H.R. 3728), E19 [25JA]

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

———income disparities between classes, H4085-H4088 [25MY]

Employment: establish a system of reemployment, job training, and income support services, H4225, H4226 [9JN]

———establish a system of reemployment, job training, and income support services (H.R. 4050), H6596 [2AU], E442, E444, E449 [16MR], E2050 [4OC], E2091 [6OC]

———establish a system of reemployment, job training, and income support services (H.R. 5166), E2049, E2050 [4OC]

———establish a system of reemployment, job training, and income support services (S. 1951), H3694, H3695, H3696 [19MY], H4098, H4099 [26MY], H4298 [10JN], H4888, H4889 [23JN], H6551, H6556 [2AU]

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

———promote performance-based reward plans and employee decisionmaking participation programs (H.R. 5204), E2137-E2139 [6OC]

ERISA: availability of remedies for certain former pension plan participants and beneficiaries (S. 1312), H10621-H10623 [3OC]

———availability of remedies for certain former pension plan participants and beneficiaries (S. 1312), corrections in enrollment (H. Con. Res. 304), H10623 [3OC]

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

———prevent preemption of certain State laws (H.R. 1036), E209 [22FE]

Families and domestic relations: importance of strong families relative to welfare reform, H2906 [28AP]

———paternal identification programs (H.R. 4898), H6771 [4AU], E1651 [4AU]

Federal aid programs: job opportunity and training programs relative to independence from welfare system, H299 [8FE]

———job opportunity and training programs relative to independence from welfare system (H.R. 3742), E57 [1FE], E72 [2FE]

Federal employees: garnishment of retirement annuities to satisfy a judgment against an annuitant for child abuse (H.R. 3694), H9176, H9177 [19SE]

———promote equitable pay practices (H.R. 3738), E36 [26JA]

Federal firefighters: hourly and overtime pay rates and pay equity with public sector firefighters (H.R. 4514), E1092 [26MY]

Financial institutions: executive salaries, H1160 [10MR]

Goodling, Representative: donation of congressional cost-of-living-adjustment pay to charities in congressional district, E1657 [5AU]

House Rules: transition salary continuation for certain committee staff (H. Res. 588), H11542, H11543 [29NO]

Housing: establish Federal Housing Trust Fund to provide housing for low-income families (H.R. 5275), E2272 [8OC]

Illegal aliens: prohibit participation in certain Federal benefits programs, H5165 [27JN], H5618-H5627 [13JY]

Independent counsel: salary, H388, H389 [9FE]

Insurance: payment of group life benefits to terminally ill individuals (H.R. 512), H5789, H5790 [19JY], H11423, H11424 [7OC]

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

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]

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

Members of Congress: eliminate automatic pay adjustments, H9164 [19SE]

———news media reporting on congressional pension plan, H9765 [27SE]

———permanent appropriation for compensation (H.R. 1922), E1110 [26MY]

———use of general Federal employees annuity formula (H.R. 4200), E634 [13AP]

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

National objectives: retirement income policy, E345 [3MR]

News media: honoraria received for speaking to groups, H10361 [29SE]

Office of Workers' Compensation Programs: appeals process and judicial review (H.R. 4977), E1751 [17AU]

———procedures for the selection of second-opinion physicians (H.R. 4978), E1751 [17AU]

———selection of board-certified second-opinion physicians (H.R. 4979), E1751 [17AU]

Postal Service: reemployment of retirees in temporary positions relative to offset of annuity (H.R. 3246), H5785-H5788 [19JY]

Poverty: income levels of social classes, E1536 [22JY]

Public welfare programs: reform, H19 [25JA], H346-H348 [8FE], H414, H416, H418, H419 [10FE], H505 [11FE], H1246, H1247 [10MR], H1310-H1314 [11MR], H2164-H2173 [24MR], H2410 [19AP], H2568-H2577 [20AP], H2991 [3MY], H3042-H3054 [4MY], H4296, H4297 [10JN], H4400, H4401, H4402 [14JN], H4449, H4450, H4451, H4452 [15JN], H4556, H4643 [16JN], H4732, H4733 [21JN], H5466 [12JY], H5664 [14JY], H6256 [27JY], H6705 [3AU], H7198, H7210 [9AU], H9100 [13SE], E6, E15 [25JA], E45 [1FE], E582 [24MR], E1197 [13JN], E1326 [24JN], E2321 [29NO]

———reform (H. Res. 525), H8600 [18AU]

———reform (H.R. 4605), H4755, H4756 [21JN]

———reform (H.R. 4667), E1358 [29JN]

———reform (H.R. 4767), E1478 [15JY]

Railroads: recommend dismantlement of Railroad Retirement System (H. Res. 582), E2279 [8OC]

Social Security: budget treatment of trust funds, H2943 [3MY], H3021 [4MY], H10849 [5OC], E1524 [21JY]

———cost-of-living adjustments (H.R. 4373), E881 [10MY]

———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]

———earnings test for retirement age individuals, H3895 [24MY], E1524 [21JY]

———earnings test for retirement age individuals (H.R. 300), H3226, H3227, H3230, H3231, H3232, H3233 [11MY], E893, E899, E900, E903 [11MY], E912 [12MY], E1100 [26MY]

———eligibility age for Old Age Survivors and Disability Insurance benefits (H.R. 4372), E881 [10MY]

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

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

———improve information on account statements (H.R. 4374), E881 [10MY]

———long-term security of trust fund, H5177 [28JN]

———payments to individuals convicted of a felony (H.R. 3251), H346-H348 [8FE], H406-H409 [9FE]

———payroll taxes, H4731 [21JN]

Social Security Act: technical amendments (H.R. 5252), H11413 [7OC]

Social Security Administration: establish as independent agency (H.R. 4277), H3062 [5MY], H3430-H3452 [17MY]

———establish as independent agency (H.R. 4277), conference report, H7021 [5AU], H7915-H7925 [11AU], E1724 [12AU]

———establish as independent agency (H.R. 4277), motion to instruct conferees, H4750-H4752 [21JN]

SSI: modify (H.R. 4419), E945 [17MY]

———reform, H21 [25JA], H389 [9FE]

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

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

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

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

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

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

———computation of the deduction for depreciation (H.R. 539), H6460 [29JY]

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

———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]

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

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

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

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

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

———individual retirement accounts (H.R. 5006), H8943 [21AU]

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

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

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

———prevent fraudulent claims for the earned income credit (H.R. 4225), H5557 [13JY], H8508 [17AU]

———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]

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

———restructure and simplify tax code, H5185 [28JN]

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

———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 homemakers' individual retirement accounts (H.R. 3523), H4733 [21JN]

———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]

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

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

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

———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]

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

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

———treatment of small business, E1492 [19JY]

Veterans: compensation rate for veterans with service-connected disabilities and survivors' dependency and indemnity compensation (H.R. 4088), H7088-H7097 [8AU]

———compensation rate for veterans with service-connected disabilities and survivors' dependency and indemnity compensation (S. 1927), H7097 [8AU], H11231, H11232 [7OC]

———compensation rate for veterans with service-connected disabilities and survivors' dependency and indemnity compensation (S. 1927), insert language of H.R. 4088 in lieu, H7097 [8AU]

———survivor annuity benefits relative to waivers made before marriage (H.R. 5004), E1776 [19AU]

Remarks in Senate

Agriculture: adjust the maximum hour exemption for agricultural employees (S. 2544), S14840 [7OC]

Alaska Native Claims Settlement Act: treatment of payments relative to veterans pension determination (S. 1958), S3456 [22MR]

Armed Forces: disability benefits relative to Special Separation Benefits Program or the Voluntary Separation Incentive Program, S8246 [1JY]

———disability compensation rates relative to benefits paid under the Special Separation Benefits Program or the Voluntary Separation Incentive Program (S. 2154), S6396 [25MY]

Bankruptcy: exemption from liens of trade tools or property, S4644, S4645 [21AP]

———improve system (H.R. 5116), S14461-S14465 [6OC], S14739, S14750, S14948 [7OC]

———improve system (S. 540), S4504-S4519, S4521-S4539-S4549 [20AP], S4606, S4629-S4631, S4635, S4636, S4650-S4683 [21AP], S14597 [7OC]

———improve system (S. 540), unanimous-consent agreement, S4403 [19AP], S4664, S4665, S4666 [21AP]

BLS: Consumer Price Index revision, S10927 [8AU]

Budget: cost of entitlement programs relative to deficit, S9189 [19JY]

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

Clinton, President: evaluation, S14734 [7OC]

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

Commission on Retirement Income Policy: establish (S. 2308), S9463 [21JY]

Courts: cost-of-living adjustments for bankruptcy judges and magistrates (S. 2172), S6748 [9JN]

———revise process by which additional bankruptcy judges are appointed, S4646 [21AP]

Davis-Bacon Act: reform, S10234-S10247 [2AU]

Dept. of Defense: Aviation Continuation Pay Program compensation, S11255, S11256 [11AU]

———housing cost reimbursement for Reserve training, S8241 [1JY]

———military retiree cost-of-living adjustments, S8075-S8086 [30JN], S8148-S8154, S8251, S8309, S8317, S8320 [1JY]

Dept. of Veterans Affairs: improve organization and procedures of the Board of Veterans Appeals (S. 1904), S2504 [8MR]

District of Columbia: coverage of former spouses of judges relative to retirement benefits and survivor annuities (H.R. 3676), S6855 [14JN]

Employment: assistance for obtaining retirement and pension income, S10925 [8AU]

———establish a system of reemployment, job training, and income support services, S10708 [5AU]

———establish a system of reemployment, job training, and income support services (S. 1951), S3239-S3254, S3282 [17MR], S7164 [21JN]

———establish a system of reemployment, job training, and income support services (S. 1964), S3550, S3551, S3569 [23MR]

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

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

———wages and benefits of the contingent work force, S455-S457 [1FE]

ERISA: auditing of employee benefit plans (S. 2547), S14855 [7OC]

———availability of remedies for certain former pension plan participants and beneficiaries (S. 1312), corrections in enrollment (H. Con. Res. 304), S15024 [8OC]

———improve pension and welfare benefits of workers (S. 2531), S14529 [6OC]

Federal employees: garnishment of retirement annuities to satisfy a judgment against an annuitant for child abuse (H.R. 3694), S13833 [30SE]

———garnishment of retirement annuities to satisfy a judgment against an annuitant for child abuse (S. 2187), S6863 [14JN]

———prohibit bonuses for politically appointed personnel during Presidential election years (S. 1070), S14953 [7OC]

Federal firefighters: hourly and overtime pay rates and pay equity with public sector firefighters (S. 2091), S5450 [10MY]

Housing: eliminate funding for public housing subsidies financed by pension funds, S10560-S10565 [4AU]

Illegal aliens: prohibit participation in certain Federal benefits programs, S9232-S9234 [19JY]

Insurance: integrate workers' compensation medical coverage into national health care, S3009 [16MR]

———payment of group life benefits to terminally ill individuals (H.R. 512), S14671 [7OC]

Labor: reform prevailing wage requirements for construction of water treatment plants, S5805-S5813 [17MY]

Pensions: cost-of-living adjustments for annuities of Members of Congress and Social Security benefits (S. 1894), S2420 [7MR]

Postal Service: reemployment of retirees in temporary positions relative to offset of annuity (S. 1983), S3954 [25MR]

Public employees: improve pension and welfare benefits of workers, S14399 [6OC]

Public welfare programs: reform, S203 [26JA], S387 [31JA], S950 [4FE], S1125, S1167 [8FE], S3375-S3378 [22MR], S3907-S3910, S3923 [25MR], S6808, S6810, S6822, S6837 [14JN], S9139 [18JY], S10910 [8AU], S13045 [21SE], S13940 [3OC], S15062 [8OC]

———reform (S. 1795), S57 [25JA]

———reform (S. 2057), S5049-S5053 [3MY]

———reform (S. 2134), S6123, S6124 [19MY]

———reform (S. 2224), S7264-S7267 [21JN]

SEC: procedures for adopting accounting principles used in the preparation of financial statements (S. 2525), S14507-S14510 [6OC]

Social Security: benefit computation rules, S2205 [2MR]

———budget treatment of trust funds, S10065 [28JY]

———disability benefit requirements relative to criminal activities, S1332-S1338 [10FE]

———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]

———earnings test for retirement age individuals, S2202-S2205 [2MR], S9749 [26JY]

———earnings test for retirement age individuals (S. 1892), S2420 [7MR]

———earnings test for retiring Members of Congress (S. 1893), S2420 [7MR]

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

Social Security Act: technical amendments (H.R. 5252), S15024-S15026 [8OC]

Social Security Administration: bonuses paid to employees, S5120, S5121 [4MY]

———establish as independent agency (H.R. 4277), S6186 [23MY]

———establish as independent agency (H.R. 4277), conference report, S10873-S10877 [5AU], S10933 [8AU], S11162 [10AU]

———establish as independent agency (H.R. 4277), insert language of S. 1560 in lieu, S6186 [23MY]

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

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

Summer Youth Employment and Training Program: placement of youths in private sector jobs, S1029-S1031 [7FE]

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

———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]

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

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

———exemption for dependent children, S3608-S3611, S3631 [24MR]

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

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

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

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

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

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

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

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

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

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

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

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

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

———treatment of small business, S8330 [1JY]

———treatment of small businesses (S. 2030), S4473-S4476 [19AP]

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]

Veterans: compensation rate for veterans with service-connected disabilities and survivors' dependency and indemnity compensation (S. 1927), S5204 [4MY], S14434-S14438 [6OC]

———compensation rate for veterans with service-connected disabilities and survivors' dependency and indemnity compensation (S. 2167), S6604 [8JN]

———disability benefits, S11128-S11130, S11136, S11152 [10AU]

———disability compensation for dependents relative to similar retirement payments (S. 2047), S4836 [26AP]

———eliminate disparity between civilian and military retiree cost-of-living adjustments (S. 1805), S184 [26JA]

———eliminate disparity between military retiree cost-of-living adjustments and survivor annuity contributions (S. 1817), S659 [2FE]

———financial reporting requirements applicable to certain benefits (S. 2279), S8908 [13JY]

———provide that retirement pay waiver due to pensions or receipt of other retirement pay not apply to funds attributable to extraordinary heroism (S. 2048), S4836 [26AP]

Reports

Democratic Freshman Class Principles for Welfare Reform, H2569 [20AP]

Need for a National Retirement Income Policy: Michael Callahan, American Society of Pension Actuaries, E345-E347 [3MR]

Tax Dollars Aiding and Abetting Addiction—Social Security Disability and SSI Cash Benefits to Drug Addicts and Alcoholics: Senator Cohen, S1333-S1337 [10FE]

Reports by conference committees

Social Security Administration Establishment as Independent Agency (H.R. 4277), H6843-H6883 [4AU]

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

Reports filed

Bankruptcy Reform Act: Committee on the Judiciary (House) (H.R. 5116) (H. Rept. 103-835), H10726 [4OC]

Compensation Rate for Veterans With Service-Connected Disabilities and Survivors' Dependency and Indemnity Compensation: Committee on Veterans' Affairs (House) (H.R. 4088) (H. Rept. 103-668), H6983 [4AU]

Establish Social Security Administration as Independent Agency: Committee on Ways and Means (House) (H.R. 4277) (H. Rept. 103-506), H3344 [12MY]

FEGLI Living Benefits Act: Committee on Governmental Affairs (Senate) (H.R. 512) (S. Rept. 103-395), S13928 [3OC]

———Committee on Post Office and Civil Service (House) (H.R. 512) (H. Rept. 103-608), H5768 [18JY]

Garnishment of Federal Retirement Annuities Relative to a Judgment Against an Annuitant for Child Abuse: Committee on Post Office and Civil Service (House) (H.R. 3694) (H. Rept. 103-721), H9223 [19SE]

Intelligence Services Appropriations: Committee on Armed Services (Senate) (S. 2082) (S. Rept. 103-295), S8100 [30JN]

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

Prevent Preemption of Certain State Laws by ERISA: Committee on Labor and Human Resources (Senate) (H. 1036) (S. Rept. 103-299), S8381 [1JY]

Reemployment of Postal Service Retirees in Temporary Positions Relative to Annuity Offsets: Committee on Post Office and Civil Service (House) (H.R. 3246) (H. Rept. 103-594), H5546 [12JY]

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 Administration Establishment as Independent Agency: committee of conference (H.R. 4277) (H. Rept. 103-670), H6983 [4AU]

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]

Veterans' Compensation Cost-of-Living Adjustment Act: Committee on Veterans Affairs (Senate) (S. 1927), S4834 [26AP]

Specifications

Work and Responsibility Act (S. 2224), S7320-S7371 [21JN]

Statements

Davis-Bacon Act: National Association of Minority Contractors, S10244-S10246 [2AU]

Integrate Workers' Compensation Medical Coverage Into National Health Care: Alliance of American Insurers, S3012 [16MR]

———International Association of Industrial Accident Boards and Commissions, S3010 [16MR]

———National Association of Manufacturers, S3011 [16MR]

———National Federation of Independent Business, S3010 [16MR]

———U.S. Chamber of Commerce, S3011 [16MR]

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

Radio Free Europe/Radio Liberty Salaries: John O. Pastore, S20 [25JA]

Summaries

Bankruptcy Reform Act (H.R. 5116), H10764-H10771 [4OC]

Davis-Bacon Act and S. 1513, Improving America's Schools Act: Association of Building Contractors, S10237 [2AU]

Prohibit Bonuses for Politically Appointed Personnel During Presidential Election Years (S. 1070), S14954 [7OC]

Reemployment, Job Training and Income Support Services System (H.R. 5166), E2049 [4OC]

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

Veterans' Benefits Act (H.R. 4088), H7091-H7095 [8AU]

Welfare to Work Act (S. 2057), S5052 [3MY]

Tables

Dept. of HUD special purpose grants—States receiving more than $10 million, H9065 [12SE]

Federal Accounting Standards Board flawed field test, S14510 [6OC]

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]

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

Testimonies

Davis-Bacon Act: Cindy Athey, Precision Wall Tech, Inc., S10239 [2AU]

Texts of

H. Con. Res. 304, corrections in enrollment of S. 1312, Pension Annuitants Protection Act, H10623 [3OC]

H.R. 512, FEGLI Living Benefits Act, H5789 [19JY]

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

H.R. 3246, Postal Service reemployment of retirees in temporary positions relative to offset of annuity, H5785 [19JY]

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

H.R. 3676, coverage of former spouses of District of Columbia judges relative to retirement benefits and survivor annuities, H3973 [25MY]

H.R. 3694, Child Abuse Accountability Act, H9176 [19SE]

H.R. 3728, eliminate unfunded pension liabilities in the District of Columbia, E20-E22 [25JA]

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

H.R. 4088, Veterans' Benefits Act, H7088-H7091 [8AU]

H.R. 4277, establish Social Security Administration as independent agency, H3430-H3446 [17MY]

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. 5116, Bankruptcy Reform Act, H10752-H10763 [4OC]

S. 540, improve bankruptcy system, S4405-S4420 [19AP], S4666-S4683 [21AP]

S. 1312, Pension Annuitants Protection Act, H10621 [3OC]

S. 1817, eliminate disparity between military retiree cost-of-living adjustments and survivor annuity contributions, S660 [2FE]

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

S. 1892, Older Americans' Freedom to Work Act, S2421 [7MR]

S. 1893, Social Security earnings test for retiring Members of Congress, S2421 [7MR]

S. 1894, cost-of-living adjustments for annuities of Members of Congress and Social Security benefits, S2422 [7MR]

S. 1904, improve organization and procedures of the Dept. of Veterans Affairs Board of Veterans Appeals, S2504 [8MR]

S. 1927, Veterans' Compensation Cost-of-Living Adjustment Act, S5204 [4MY], H7097 [8AU]

S. 1958, treatment of Alaska Native Claims Settlement Act payments relative to veterans pension determination, S3457 [22MR]

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

S. 2057, Welfare to Work Act, S5050-S5052 [3MY]

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

S. 2154, disability compensation rates for veterans relative to benefits paid under the Special Separation Benefits Program or the Voluntary Separation Incentive Program, S6397 [25MY]

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

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

S. 2167, Veterans' Benefits Cost-of-Living Adjustment Act, S6605 [8JN]

S. 2187, Child Abuse Accountability Act, S6863 [14JN]

S. 2224, Work and Responsibility Act, S7269-S7318 [21JN]

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

S. 2279, financial reporting requirements applicable to certain veterans benefits, S8908 [13JY]

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

S. 2308, establish Commission on Retirement Income Policy, S9463 [21JY]

S. 2525, Accounting Standards Reform Act, S14510 [6OC]

S. 2544, adjust the maximum hour exemption for agricultural employees, S14840 [7OC]

S. 2547, auditing of ERISA benefit plans, S14856 [7OC]

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