TAXATION
Addresses
Contract With America Tax Relief Act: Dominic J. Perri, National Association of Graduate and Professional Students, E808 [6AP]
Domestic Policy Reforms: Heather Higgins, Progress and Freedom Foundation, E144 [20JA]
National Agenda of the Republican Party: Edwin W. Edwards, Governor of Louisiana, S6366 [9MY]
Amendments
Broadcasting: repeal nonrecognition of gain on sales and exchanges effectuating policies of the FCC (H.R. 831), S4977 [31MR], H1933 [21FE]
Budget: treatment of Social Security under a constitutional amendment to require balanced (H. Con. Res. 17), consideration (H. Res. 44), H615 [25JA]
Domestic policy: impose value added tax to reduce deficit and finance health care reform (S. 237), S2421 [9FE]
Insurance: treatment of medical savings accounts (H.R. 1818), H6482 [28JN]
Rates (H.R. 1215), H3880 [28MR], H3975, H3977, H3978 [29MR], H4264, H4290 [5AP]
Small business: extend deduction for health insurance costs of self-employed individuals (H.R. 831), S4977 [31MR], H1933 [21FE]
Analyses
Economic Benefits From Capital Gains Deduction, S15791 [26OC]
Flat Tax Rates for Individuals and Businesses (H.R. 2060), E1461 [19JY]
Indian Reservation Jobs and Investment Act (S. 1303), S14904 [10OC]
IRS Implementation of Private Collection Agency Program Pilot Objective, S17076 [15NO]
Pension Simplification Act (S. 1006), S9527-S9533 [30JN]
Real Estate Investment Trust Tax Simplification Act (S. 1297), S14747-S14750 [29SE]
Tax Treatment of Pensions of Indian Tribal Governments and Their Employees (S. 1304), S14904 [10OC]
Tax Treatment of Tax-Exempt Bonds Issued From Indian Tribal Governments (S. 1306), S14905 [10OC]
Tax Treatment of Unemployment Compensation From Indian Tribal Governments (S. 1305), S14904 [10OC]
Treatment of Indian Tribal Natural Resource Income Act (S. 1307), S14906 [10OC]
Appointments
Conferees: H.R. 831, extend tax deduction for health insurance costs of self-employed individuals and repeal nonrecognition of gain on sales and exchanges effectuating policies of the FCC, S4559 [24MR], H3851 [28MR]
Articles and editorials
After 50 Days, E790 [5AP]
American Class Struggle, S4394 [22MR]
And Pensions, H11921 [8NO]
Another in the Senate, S4315 [22MR]
Average American Has Reason To Be Angry—Low Pay, Long Hours, and Widening Gap Between Rich and Poor, E1183 [8JN]
Balanced Budget Amendment Must Not Exclude Social Security, S3349 [2MR]
Balanced Budget Bingo, E345 [14FE]
Balanced Budget Myth Bared—Economy Cycles Unlikely To Worsen Under Plan, S1887 [1FE]
Board of Contributors—What the '93 Tax Increases Really Did, S18779 [16DE]
Border Welfare Bounty, S8411 [14JN]
Breath and Taxes—Balanced Budget Should Come Before Any Tax Cut, H10828 [25OC]
Budgetary Bombast, H9865 [11OC]
Capital Gains Fable and Fact, H5062 [16MY]
Challenge for the New America, S5633 [25AP]
Checks Are in the Mail, S8410 [14JN]
Class Conflict in Washington, S15601 [25OC]
Clinton Wrong on 1980's—President Should Focus on Problems of 1990's, E102 [17JA]
Clinton's Biggest Welfare Fraud, S8409 [14JN]
Consumer Price Index—Measuring Inflation and Causing It, S15447-S15453 [23OC]
Corporate Welfare—Mutual Insurance Avoids Federal Taxes, E866 [7AP]
Cut Now, Pay Later, H11921 [8NO]
Cutting $100 Million From Law Enforcement Bad Move, Richardson Says, S5204 [5AP]
Cutting Taxes No Matter the Cost, S16674 [3NO]
Death and Taxes, S7617 [26MY]
Dishonest Slogan, S5280 [6AP]
Do the Hard Work First, S9370 [29JN]
Don't Call It Pork Until You Taste It, E1169 [7JN]
Don't Let Companies Raid Pension Plans—Surpluses Mean Future Security for Workers, H11923 [8NO]
Don't Support Pension Raids, H11922 [8NO]
Economic Perspective, S8407 [14JN]
Fiddling With the Numbers, S2176 [6FE], S2240 [7FE]
Fraud Casts a Shadow on Tax Credit for Poor, S8408 [14JN]
From Tragedy to Farce—If History Repeats Itself, a Balanced-Budget Amendment Won't Force Congress To Be Disciplined—Just Creative, S3014 [23FE]
G.O.P. Wants IRS To Use Outsiders, S14395 [27SE]
GOP Had Better Get Business Off the Dole, Too, H11917 [8NO]
GOP Tax Cuts Are Seen Costly Over 10 Years, S2238 [7FE]
GOP Tax Cuts Will Add $93 Billion to U.S. Debt, Budget Analysts Say, S15207 [17OC], S15510 [24OC]
GOP Tax Plan Costs Soar After Budget-Balancing Year, S17523 [27NO]
Greasing the Tax Cut Rules, S3857 [14MR]
Great Pension Fund Raid, Part II, H11918 [8NO]
Green Revenue Path—For Healthy Growth, Washington Should Tax Resources, Not Labor, E1759 [12SE]
Harder Look at Refund Claims, S8411 [14JN]
House Panel Plans Big Spending Cuts—$190 Billion Would Offset Tax Breaks, S4454 [23MR]
House—Senate Tax Credit Pact Has Good News for Middle Class, E2207 [17NO]
How Radical Is the GOP Budget?, H13350 [20NO]
If We Must Have a Tax Credit for Children, Do It This Way, S16057 [27OC]
IRS Fights Recision, Tells Hill Panel It Would Boost Deficit, S5204 [5AP]
Keep Paws Off Pension Fund Assets, H11919 [8NO]
Leave Pension Funds Alone—Congress Shouldn't Enable Companies To Endanger Retirees' Benefits, H11922 [8NO]
Leave Those Pension Funds Alone, H11917 [8NO]
Lieberman Bill Takes Right Approach to Helping Our Cities, S13378 [12SE]
Many Say They Could Skip Tax Cut, S2619 [14FE]
Memo to the GOP—The 1980's Worked, S9643 [10JY]
Midnight in America, S17298 [17NO]
Myth of the Working Poor, S8410 [14JN]
National Dividend Plan—It's Time, E179 [26JA]
New Refugees, S5307-S5309 [6AP]
New Tax-Fee Corporate Checking Account, H11920 [8NO]
Not a Cure, E1362 [29JN]
On Families and Values, S12624 [5SE]
Pell Will Vote Against Bonus—Means His End, S2374 [9FE]
Pension Forecast—New Raids Coming?, H11919 [8NO]
Pension Pirates, H11917 [8NO]
Pension Proposal Aids Raids, H11918 [8NO]
Pension Protection—Attempt To Trim Deficit Puts Pensions in Danger, H11917 [8NO]
Pension Raid—Don't Raise Revenues by Threatening Pension Benefits, H11921 [8NO]
Pension-Mania, H11920 [8NO]
Pensions at Risk, H11922 [8NO]
Polls Get In the Way of Washington's Work, S17050 [15NO]
Program Gone Bonkers, S15743 [26OC]
Proposal Would Allow Corporations To Raid Pension Plans, H11922 [8NO]
Protect Pension Fund Assets, H11921 [8NO]
Real Default, H13296 [17NO]
``Real Friend'' of U.S. Education, E2437 [21DE]
Relief for the Hard-Working Poor, S16059 [27OC]
Republicans Aren't Out To Rob Us, E1204 [8JN]
Republicans Waive Three-Fifths Vote Requirement on Tax Rate Increase Again, H11994 [9NO]
Running Roughshod Over the Constitution, H70 [4JA]
Senate GOP Prepares To Invalidate Tax Provisions of House `Contract', S4257 [21MR]
Seniors' Security in the Balance, S2476 [10FE]
Shelve the Tax Cuts, S4257 [21MR]
Social Security and the Balanced Budget, S2367 [9FE]
Social Security Trust Fund Whopper, S3825, S3827 [13MR]
Social Security—If It Ain't Broke, Don't Tinker, S3013 [23FE]
Solomon's Wise House Discipline, H64 [4JA]
Stop Playing Games with Social Security, S3829 [13MR]
Super-Majority Simple-Mindedness, S2807 [16FE]
Taming the EITC, E1952 [17OC]
Tax Cuts and the Deficit, S3857 [14MR]
Tax Cuts Plans—Questions About Both Party Plans, S3856 [14MR]
Tax Cutters Lose Steam in Senate—House Panel to Unveil GOP Revenue Plan, S3858 [14MR]
Tax Increase Limitations, H64 [4JA]
Taxed to the Limit, E522 [6MR]
Taxing the Tribes, H11785 [7NO]
Tell, Won't Tell—Balanced Budget Should Have No Deficit of Details, H782 [26JA]
Tell Congress To Let Our Pensions Alone, H11916 [8NO]
Three-Fifths Rule—A Dangerous Game, S2808 [16FE]
Time Bomb In the Budget, S17523 [27NO]
Tort Tax on Women's Health, S5890 [1MY]
Two Bad Ideas, H11920 [8NO]
U.S. Budget Deficit Falls for 3rd Year, H10862 [26OC]
Unconscionable Raid on Pensions, H11918 [8NO]
Unfair Looting, S4123 [17MR]
What the '93 Tax Increases Really Did, S15754, S15974 [26OC]
When Insurance Tax Backfired, Congress Passed Buck, E1242 [14JN]
Who Pays If Medicare Is Cut?, H10312 [19OC]
Wide Appeal in Tax Breaks, S17315 [17NO]
Will Uncle Sam Inherit the Family Business?, S17855 [30NO]
Yes, Cut Taxes, S7173 [23MY]
Bills and resolutions
Abortion: treatment of medical expenses (see H.R. 231), H170 [9JA]
Accounting: inapplicability of the look-back method on construction contracts requiring the percentage of completion accounting method (see H.R. 2722), H14172 [6DE]
———requirements on the percentage of completion accounting method for the manufacture of property (see H.R. 235, 2208), H170 [9JA], H8534 [4AU]
Adoption: treatment of expenses (see S. 520, 1165, 1206; H.R. 1167, 1819, 1985), S3744 [9MR], S12215 [10AU], S12715 [6SE], H2891 [8MR], H5904 [13JN], H6698 [30JN]
Agriculture: allocation of alcohol fuels credit to patrons of ethanol-producing cooperatives (see S. 1248), S13656 [15SE]
———income tax credit for property used to control environmental pollution and for soil and water conservation expenditures (see H.R. 41), H164 [9JA]
———one-time exclusion of gain from the sale of farmland to a beginning farmer (see H.R. 441), H179 [9JA]
———provide farmers carryover of unused deductions and a one-time exclusion from gain for certain sales and provide health insurance deductions for self-employed individuals (see H.R. 1748), H5622 [6JN]
———special estate tax valuation relative to cash rentals of farmland (see S. 105; H.R. 501, 1082), S50 [4JA], H242 [13JA], H2392 [28FE]
———treatment of agricultural water conservation expenditures (see H.R. 1820), H5904 [13JN]
———treatment of certain installment sales as alternative minimum tax preference items (see S. 368), S2268 [7FE]
———treatment of crops destroyed by casualty (see H.R. 1569), H4545 [3MY]
———treatment of income crop insurance proceeds and disaster payments (see S. 110; S. 1408), S50 [4JA], H4335 [5AP]
———treatment of livestock sold on account of weather conditions (see H.R. 1588), H4618 [9MY]
———treatment of livestock sold on account of weather-related conditions (see S. 109), S50 [4JA]
———treatment of rollover gain from the sale of farm assets into an individual retirement account (see S. 331; H.R. 89, 844), S1920 [1FE], H166 [9JA], H1371 [7FE]
Aircraft: exemption from customs fees for certain small aircraft traveling short distances (see H.R. 604), H467 [20JA]
Alaska: charitable deduction for reasonable and necessary expenses of Alaska Native subsistence whaling captains (see S. 1229; H.R. 1940; H. Con. Res. 68), S13209 [11SE], H5190 [17MY], H6396 [27JN]
Alcoholic beverages: treatment of distilled spirits (see S. 1300; H.R. 2333), S14883 [10OC], H8994 [14SE]
———treatment of hard apple cider (see S. 401, 1146; H.R. 2078), S2647 [14FE], S12214 [10AU], H7378 [20JY]
———use of agricultural byproducts in wine production (see H.R. 1435), H4413 [6AP]
Alternative minimum tax: repeal (see H.R. 1142), H2810 [7MR]
———retain (see H. Con. Res. 110), H10848 [25OC]
Animals: modify application of passive loss limitations to equine activities (see S. 1171; H.R. 2199), S12215 [10AU], H8533 [4AU]
Appropriations: require separate enrollment of tax expenditures and spending items in revenue and appropriations legislation (see S. 137), S51 [4JA]
Armed Forces: allow tax credit to businesses who employ members of the National Guard or Ready Reserve (see H.R. 471, 1168, 1531, 1532), H229 [11JA], H2891 [8MR], H4511 [2MY]
———treatment of members performing services in Bosnia and Herzegovina (see H.R. 2837), H15633 [22DE]
———treatment of military income derived from services performed during a contingency operation (see H.R. 2776, 2778), H14764 [13DE], H14927 [14DE]
Aviation: repeal increase in transportation fuels tax applicable to commercial aviation (see S. 304; H.R. 752, 874), S1847 [31JA], H969 [31JA], H1555 [9FE]
Bennington, Rita: relief (see S. 1240), S13620 [14SE]
BLS: development and circulation of a monthly cost of living index (see H. Con. Res. 130), H15658 [3JA]
Broadcasting: repeal nonrecognition of gain on sales and exchanges effectuating policies of the FCC (see H.R. 831), H1281 [6FE]
———repeal nonrecognition of gain on sales and exchanges effectuating policies of the FCC (H.R. 831), consideration (see H. Res. 88), H1907 [16FE]
———repeal nonrecognition of gain on sales and exchanges effectuating policies of the FCC (H.R. 831), consideration of conference report (see H. Res. 121), H3974 [29MR]
———repeal nonrecognition of gain on sales and exchanges effectuating policies of the FCC (H.R. 831), return enrolled bill (see H. Con. Res. 55), H4177 [4AP]
Budget: allow individuals to designate percentage of their tax liability to reduce the national debt (see S. 1108; H.R. 13), S11201 [2AU], H163 [9JA]
———deficit reduction versus tax cuts (see S. Res. 83), S3390 [2MR]
———identification and control of tax expenditures (see H.R. 1387), H4177 [4AP]
———procedural identification and control of tax expenditures (see S. 98), S50 [4JA]
———prohibit retroactive taxation (see S. 94), S50 [4JA]
———rate reductions relative to projected deficit targets (see H.R. 1160), H2891 [8MR]
———treatment of Social Security under a constitutional amendment to require balanced (see S. 290; H. Con. Res. 17), S1618 [26JA], H537 [23JA]
———treatment of Social Security under a constitutional amendment to require balanced (H. Con. Res. 17), consideration (see H. Res. 44), H592 [24JA]
Business and industry: allow certain corporations and trusts to be shareholders of subchapter S corporations (see H.R. 92), H166 [9JA]
———assessment of retail dealer occupational taxes (see H.R. 302), H172 [9JA]
———assessment of retail dealer occupational taxes (H.R. 302), consideration (see H. Res. 246), H10994 [26OC]
———business meal and entertainment expense deductions (see S. 216; H.R. 408, 974), S901 [12JA], H174 [9JA], H1907 [16FE]
———computation of the deduction for depreciation (see H.R. 199), H169 [9JA]
———credit for employee training expenses paid or incurred by the employer (see H.R. 2382), H9452 [21SE]
———deductibility of business meal expenses for individuals who are subject to Federal limitations on hours of service (see S. 434; H.R. 1003), S2822 [16FE], H1967 [21FE]
———depreciable life of semiconductor manufacturing equipment (see S. 833; H.R. 1061), S7014 [19MY], H2306 [27FE]
———election of taxable fiscal year for partnerships and S corporations (see H.R. 1661), H5190 [17MY]
———establish special rules for certain gratuitous transfers of employer securities to employees (see H.R. 1962), H6655 [29JN]
———establishment of foreign manufacturing subsidiaries by domestic corporations (see H.R. 389), H174 [9JA]
———exclude certain taxable income relative to sponsorship payments (see H.R. 1161), H2891 [8MR]
———limit deduction for health care costs by employers who terminate promised retiree health benefits (see S. 827), S6912 [18MY]
———permanent extension of the transition rule for certain publicly traded partnerships (see S. 1172; H.R. 1686), S12215 [10AU], H5471 [23MY]
———provide an investment tax credit to assist defense contractors converting to nondefense operations (see H.R. 1518), H4432 [7AP]
———qualification and eligibility requirements for S corporations and shareholders (see S. 758; H.R. 2039), S6168 [4MY], H7011 [13JY]
———repeal limitation on business meal and entertainment deductions (see H.R. 2734), H14172 [6DE]
———treatment of business meal and entertainment expenses (see H.R. 662), H592 [24JA]
———treatment of businesses operating abroad (see S. 1355; H.R. 1690), S15496 [23OC], H5570 [24MY]
———treatment of businesses with employees working in their home or in telecommuting centers (see H.R. 1316), H3807 [24MR]
———treatment of effectively connected investment income of insurance companies (see S. 1291), S14710 [29SE]
Capital gains: treatment of short-term and long-term capital gains (see S. 924), S8493 [15JN]
Cemeteries and funerals: tax treatment of owners of pre-need funeral trusts (see H.R. 1729), H5608 [25MY]
Charities: awareness of beneficiaries of their interests in certain charitable remainder trusts (see H.R. 32), H164 [9JA]
———treatment of charitable contributions to private organizations providing assistance to the poor (see S. 893; H.R. 1768, 2225), S7918 [7JN], H5690 [7JN], H8534 [4AU]
———treatment of charitable risk pools (see H.R. 1299), H3572 [22MR]
———treatment of contributions to poverty assistance organizations (see S. 1079), S10821 [27JY]
———treatment of monetary contributions to charities serving the poor by individuals volunteering for such charities (see S. 846), S7244 [23MY]
Committee on Ways and Means (House): include the identity, sponsor, and revenue cost of single-taxpayer relief provisions in reported bills (see H. Res. 56), H1051 [1FE]
Congress: constitutional amendment to require a three-fifths majority on the passage of legislation increasing revenue (see H.J. Res. 106), H8308 [2AU]
———require a three-fifths majority on the passage of legislation increasing revenue (see H.J. Res. 51), H230 [11JA]
Constitutional amendments: retroactive taxation (see S.J. Res. 8; H.J. Res. 48), S51 [4JA], H177 [9JA]
Consumer Price Index: calculation of rate of inflation (see S. 821; S. Res. 63; H. Res. 99), S1070 [18JA], S6912 [18MY], H2224 [24FE]
Contracts: determination of employment status of individuals as employees or independent contractors (see H.R. 582), H399 [19JA]
Corporations: allow corporations to elect the pooling method for determining foreign tax credits (see S. 1173; H.R. 2355), S12215 [10AU], H9245 [19SE]
———application of corporate income tax to Government-sponsored enterprises (see H.R. 943, 1054), H1752 [14FE], H2224 [24FE]
———impose a minimum tax on certain foreign and foreign-controlled businesses (see H.R. 2166), H8308 [2AU]
———make S corporations eligible for rules applicable to real property subdivided for sale by noncorporate taxpayers (see H.R. 1213, 2287), H3049 [10MR], H8684 [7SE]
———treatment (see H.R. 1629, 2534), H4915 [12MY], H10848 [25OC]
Corproations: modify certain rules relating to subchapter S corporations BR deg.h2383, H9452 [21SE]
Courts: clarify the remedial jurisdiction of inferior Federal courts relative to taxation (see S. 51; H.R. 212), S49 [4JA], H169 [9JA]
Creative Revenues Commission: establish (see H.R. 2526), H10726 [24OC]
Crime: appropriate two percent of Federal individual income tax revenues to the States to fight crime (see H.R. 90), H166 [9JA]
———earned income tax credits relative to illegal aliens and fraudulent claims (see H.R. 438), H179 [9JA]
Cuban Democracy Act: ease limitations in food trade and terminate denial of foreign tax credit (see H.R. 1254), H3276 [15MR]
Deferred compensation plans: exclude from limitations length of service awards for firefighters and emergency medical service personnel (see H.R. 1893), H6158 [20JN]
Dept. of Defense: treatment of future actuarial gains and losses to the military retirement fund (see H.R. 568), H398 [19JA]
Dept. of the Treasury: require burden of proof in all tax cases (see H.R. 390, 2450), H174 [9JA], H9738 [29SE]
Disabled: treatment of trusts established for the benefit of individuals with disabilities (see H.R. 960), H1849 [15FE]
Disasters: allow casualty loss deduction for disaster losses (see S. 567; H.R. 433), S3964 [15MR], H178 [9JA]
Diseases: deductions for home health care, day care, and respite care for households with an Alzheimer's disease patient (see S. 407), S2647 [14FE]
District of Columbia: authorization of bonding authority and the use of tax revenues to finance certain costs of a sports arena and convention center (see H.R. 1509, 1843), H4431 [7AP], H5983 [14JN]
———permit use of certain revenues for the operation of the Washington Convention Center and the construction of a new convention center (see H.R. 1862), H6045 [15JN]
———use of tax revenues for construction of new convention center and sports arena and operation of current convention center (see H.R. 2108), H7699 [25JY]
Domestic policy: impose value added tax to reduce deficit and finance health care reform (see S. 237), S1070 [18JA]
Drugs: allow individuals to designate one dollar of their tax liability or a percentage of their refunds to contribute to drug abuse rehabilitation and treatment (see H.R. 825), H1207 [3FE]
———credit for clinical testing expenses for certain drugs for rare diseases or conditions (see S. 1052; S. 1566), S10426 [20JY], H4545 [3MY]
———deny tax-exempt status to organizations which promote the legalization of certain drugs (see H.R. 1453), H4414 [6AP]
Ecology and environment: allow credit for cleanup of contaminated industrial sites (see H.R. 1799), H5752 [8JN]
Economy: encourage capital formation for the development of new business (see S. 1053; H.R. 1785), S10426 [20JY], H5691 [7JN]
———reduce income tax rates, encourage purchase of domestic products, and extend transportation infrastructure spending (see H.R. 890), H1611 [10FE]
———reduction of tax rates and discretionary spending (see H.R. 1327), H3878 [28MR]
Education: credit to employers for providing English language training (see H.R. 124), H167 [9JA]
———exclusion of employer-provided educational assistance (see H.R. 127), H167 [9JA]
———financing of expenses (see S. 1312), S15033 [11OC]
———restore the prior law exclusion for scholarships and fellowships and the deduction for interest on education loans (see H.R. 157), H168 [9JA]
———treatment of certain savings accounts (see S. 386; H.R. 769), S2492 [10FE], H1050 [1FE]
———treatment of employer-provided educational assistance (see S. 1095; H.R. 746), S10966 [31JY], H890 [30JA]
———treatment of higher education tuition and student loan interest (see S. 242), S1070 [18JA]
———treatment of interest paid on educational loans and withdrawals from retirement plans for higher education expenses (see H.R. 2050), H7178 [18JY]
———treatment of postsecondary education expenses (see H.R. 1272), H3416 [21MR]
———treatment of State prepaid college tuition programs (see H.R. 1328), H3878 [28MR]
———treatment of student loan interest (see S. 1273; H.R. 1229), S14312 [26SE], H3156 [14MR]
———treatment of undergraduate and post-secondary vocational education tuition and fees (see H.R. 2543), H10993 [26OC]
———tuition income tax credit (see H.R. 156), H167 [9JA]
Educational loans: treatment of interest paid on educational loans (see H.R. 1793), H5752 [8JN]
Elections: examine costs, benefits, and impact on voter turnout of changing the deadline for filing Federal income tax returns to election day (see H.R. 86), H166 [9JA]
———national advisory referendum on a flat income tax rate and the requiring of a national vote to raise taxes (see H.R. 2116), H7801 [26JY]
Employment: determination of status (see H.R. 510), H242 [13JA]
———employer credits for expenses of providing dependent care services to employees (see H.R. 881), H1555 [9FE]
———incentives for employers to hire displaced workers relative to closure, realignment, or downsizing of military installations (see S. 408), S2647 [14FE]
———tax credit for defense industries to invest in worker retraining and retooling (see S. 409), S2647 [14FE]
———tax credit for the hiring of displaced homemakers (see H.R. 110), H166 [9JA]
———treatment of individual training accounts (see H.R. 2338), H8994 [14SE]
Endangered species: incentives for conservation (see S. 1365; H.R. 2286, 2364), S15849 [26OC], H8684 [7SE], H9245 [19SE]
Estate tax: double the maximum benefit under the special valuation rules for certain property (see H.R. 520), H242 [13JA]
———exclusion of gross taxes of a decedent relative to certain land subject to qualified conservation easements (see S. 910, 1366; H.R. 864, 2218), S8097 [9JN], S15849 [26OC], H1460 [8FE], H8534 [4AU]
———repeal Federal estate and gift taxes and the tax on generation-skipping transfers (see H.R. 784), H1051 [1FE]
———treatment of family-owned business interests (see S. 161), S480 [5JA]
———treatment of family-owned businesses (see S. 1086; H.R. 2190), S10875 [28JY], H8360 [3AU]
———treatment of qualified historic properties (see H.R. 1945), H6481 [28JN]
Executive departments: prevent encroachment into legislative powers or unconstitutional actions (see H.R. 807), H1157 [2FE]
———prevent encroachment into legislative powers or unconstitutional actions (H.R. 807), consideration (see H. Res. 111, 112), H2989 [9MR]
Families and domestic relations: child support enforcement (see H.R. 801, 906), H1156 [2FE], H1688 [13FE]
———dependent care expenses (see S. 410), S2647 [14FE]
———increase the child care credit for lower-income working parents (see H.R. 131), H167 [9JA]
———provide credits for families (see S. 1134), S12079 [9AU]
———provide credits for families and reform the marriage penalty (see H.R. 6), H160 [9JA]
———provide tax credits and encourage savings and investment (see S. 568), S4094 [16MR]
———unemployment compensation relative to family or medical leave reasons (see H.R. 1730), H5608 [25MY]
Federal employees: agreements with local governments relative to tax withholding (see H.R. 295), H171 [9JA]
Finacial institutions: treatment of bad debt reserves of savings associations which are required to convert to banks (see H.R. 2494), H10306 [18OC]
Financial institutions: treatment of common trust fund transfers relative to mutual fund investments (see S. 1032), S9997 [14JY]
Firearms: exempt small manufacturers, producers, and importers from firearms excise tax (see S. 1161), S12215 [10AU]
———taxation of the transfer or sale of certain ammunition (see S. 119, 124), S50 [4JA]
Firefighters: purchase of equipment by volunteer departments and emergency medical service organizations with tax-exempt financing (see H.R. 282), H171 [9JA]
Food: treatment of cane sugar produced in Everglades Agricultural Area (see H.R. 2646), H13142 [16NO]
———treatment of cane sugar produced in the Everglades Agricultural Area (see S. 1377; H.R. 2575), S16495 [1NO], H11767 [2NO]
Foreign corporations: benefits (see H.R. 1278), H3416 [21MR]
Foreign investments: reinstate tax on interest received by foreigners on certain portfolio investments (see H.R. 281), H171 [9JA]
———treatment through U.S. regulated investment companies (see H.R. 2045), H7067 [17JY]
Forests: treatment of family-held forest lands (see S. 692), S5404 [6AP]
Foundations: treatment similar to educational institutions and pension trusts for unrelated debt-financed income rules (see S. 702), S5404 [6AP]
Gambling: treatment of proceeds relative to educational funding (see H.R. 2800), H15087 [18DE]
Government: clarify application of a certain transitional rule (see H.R. 2165), H8308 [2AU]
———reduce fee delinquencies and improve debt-collection (see S. 1234; H.R. 2234), S13473 [12SE], H8535 [4AU]
Harbor Maintenance Trust Fund: reduce tax (see H.R. 1138), H2716 [6MR]
Health: deduction for contribution to a Medisave account (see H.R. 720), H839 [27JA]
———deduction for health insurance costs of self-employed individuals, incentives for medical practice in rural areas, and creation of medical savings accounts (see H.R. 2051), H7178 [18JY]
———excise exemption for air transportation relative to medical care (see H.R. 635), H537 [23JA]
———include organ donation forms and information in individual income tax refund payments (see S. 948; H.R. 1889), S8684 [20JN], H6158 [20JN]
———requirements for tax exempt trust status relative to multiple employer health benefits arrangements (see H.R. 1035), H2176 [23FE]
———treatment of long-term health care insurance (see S. 411, 423; H.R. 1457), S2647 [14FE], S2757 [15FE], H4414 [6AP]
———treatment of long-term health care services and insurance (see S. 1177), S12215 [10AU]
———treatment of medical expenses (see H.R. 2559), H11441 [30OC]
———treatment of medical savings account contributions (see H.R. 354, 2692), H173 [9JA], H13869 [30NO]
Health care facilities: excise tax exemption for certain emergency medical transportation by air ambulance (see S. 358), S2213 [6FE]
———treatment of employer-provided housing of academic health centers (see S. 1162), S12215 [10AU]
Higher Education Accumulation Program: establish to allow tax deductible donations (see H.R. 797), H1156 [2FE]
Historic buildings: treatment of historic home rehabilitation or purchase (see S. 1002), S9422 [29JN]
Homemakers: treatment of individual retirement accounts (see S. 287; H.R. 708, 1040), S1618 [26JA], H802 [26JA], H2223 [24FE]
House of Representatives: preserve constitutional role to originate revenue measures (see H. Res. 131), H4336 [5AP]
House Rules: identification of targeted tax benefits in Committee on Ways and Means (House) reports accompanying revenue bills (see H. Res. 133), H4415 [6AP]
———require a three-fifths majority on the passage of legislation increasing income tax rates (see H. Res. 26), H177 [9JA]
Housing: creation of low-income housing trust fund relative to tax treatment of mortgage interest, property tax deductions, and inherited property (see H.R. 1016), H2063 [22FE]
———encourage investment in low-income housing (see S. 354; H.R. 931), S2124 [3FE], H1751 [14FE]
———facilitate rehabilitation of public housing through low-income housing credit (see H.R. 186), H168 [9JA]
———mortgage interest payment deduction for first- or second-time homebuyers (see S. Res. 117), S6337 [9MY]
———provide assistance to first-time homebuyers (see H.R. 726), H889 [30JA]
———treatment of academic health centers relative to the exclusion for employer-provided housing (see H.R. 1685), H5471 [23MY]
———treatment of residential leaseholds (see S. 973), S9174 [27JN]
———treatment of tenant-stockholders in cooperative housing corporations (see H.R. 737, 1190, 1546), H889 [30JA], H2988 [9MR], H4511 [2MY]
Imports: minimum tax on corporations importing products at artificially inflated prices (see H.R. 88), H166 [9JA]
Income: allow nonitemizers a deduction for a portion of their charitable contributions (see H.R. 1493, 1575), H4431 [7AP], H4545 [3MY]
———allow one-time election of interest rate to be used for calculating pension cashouts (see S. 1258), S13728 [18SE]
———allow tax credit to individuals active in neighborhood crime watch organizations (see H.R. 2132), H7916 [27JY]
———capital gains rate on stock of certain domestic corporations (see H.R. 512), H242 [13JA]
———capital gains rate on stock of certain farmers' cooperatives (see H.R. 2676), H13658 [20NO]
———capital gains rate on stock of certain farmers' cooperatives BR deg.s1481, S18738 [15DE]
———capital gains rates (see S. 182, 959; H.R. 333, 1042, 1322), S653 [9JA], S8945 [22JN], H173 [9JA], H2223 [24FE], H3807 [24MR]
———capital gains rates and indexing of certain assets (see H.R. 213, 537, 646), H169 [9JA], H295 [17JA], H592 [24JA]
———capital gains rates for investments in small businesses (see H.R. 2095), H7461 [21JY]
———deny deductions for personal income taxes paid to a State or locality which taxes non-residents for income derived from certain Federal areas (see H.R. 1792), H5752 [8JN]
———dependent care tax credit (see S. 264), S1442 [24JA]
———depreciation rules for the alternative minimum tax (see S. 1000, 1160; H.R. 1092), S9421 [29JN], S12215 [10AU], H2486 [1MR]
———eligibility for the earned income tax credit, and treatment of individuals benefiting from foreign trusts or renouncement of citizenship (see S. 453; H.R. 981), S2823 [16FE], H1907 [16FE]
———eliminate double tax on dividends and allocate corporate income tax revenues to qualified registered voters (see H.R. 430), H177 [9JA]
———employment taxes relative to compensation for unpaid wages (see H.R. 1088), H2486 [1MR]
———establish flat tax rates for individuals and businesses (see S. 488, 1038, 1050; H.R. 2060), S3390 [2MR], S9998 [14JY], S10320 [19JY], H7256 [19JY]
———exclude from gross income certain police officer and firefighter disability benefits (see H.R. 1630), H4915 [12MY]
———exclude Social Security tax from certain self-employment income received by insurance salesmen after retirement (see H.R. 2004), H6829 [11JY]
———exclusion limitations relative to U.S. citizens working overseas (see H.R. 57), H165 [9JA]
———exempt from income tax individuals who are killed as a result of terrorist actions (see S. 986), S9421 [29JN]
———grant additional credit to married individuals and prevent fraud and abuse relative to the earned income tax credit (see S. 1208), S12715 [6SE]
———impose flat tax on earned income and business taxable income (see H.R. 1780), H5691 [7JN]
———increase the personal exemption for dependents (see S. 147), S51 [4JA]
———increase the unified estate and gift tax credit (see H.R. 62, 642), H165 [9JA], H537 [23JA]
———limit applicability of the generation-skipping transfer tax (see S. 1170), S12215 [10AU]
———modify the exclusion of gain on certain small business stock (see H.R. 1918), H6269 [22JN]
———permit tax-free rollover of certain payments made by employers to separated employees (see S. 501; H.R. 1251, 2221), S3521 [6MR], H3276 [15MR], H8534 [4AU]
———prevent avoidance through use of foreign trusts (see S. 1261; H.R. 2356), S13842 [19SE], H9245 [19SE]
———prevent fraud and abuse relative to the earned income tax credit (see S. 899), S8034 [8JN]
———prohibit retroactive taxation (see H.R. 152, 788), H167 [9JA], H1051 [1FE]
———provide credit to persons who provide home care for needy individuals (see S. 1216), S12716 [6SE]
———provide election for an overpayment when certain income taxes are secured by real estate (see H.R. 2761), H14310 [12DE]
———reduce rates and carryover basis of inherited property (see H.R. 538), H296 [17JA]
———regional cost-of-living adjustments (see H.R. 2236), H8535 [4AU]
———repeal estate, gift, and generation-skipping transfer taxes (see S. 628; H.R. 1039), S4657 [27MR], H2223 [24FE]
———restore prior law formula for the inclusion in gross income of Social Security and tier 1 railroad retirement benefits (see H.R. 1775), H5690 [7JN]
———restructure income tax system (see S. 722), S5664 [25AP]
———treatment of amounts paid for public school bus service (see H.R. 2118), H7801 [26JY]
———treatment of capital gains, estate and gift taxes, and exclusion of gain from the sale of certain principal residences (see H.R. 593), H399 [19JA]
———treatment of capital gains, losses on sale of principal residences, and indexing of certain assets (see S. 1280), S14547 [28SE]
———treatment of capital gains and losses on the sale of a principal residence (see H.R. 56), H164 [9JA]
———treatment of certain disability benefits received by former police officers or firefighters (see S. 502; H.R. 98), S3521 [6MR], H166 [9JA]
———treatment of corporate dividend payments and interest deductions (see S. 701), S5404 [6AP]
———treatment of corporations, earned income, estate and gift taxes, and liability for prior taxable years (see H.R. 214), H169 [9JA]
———treatment of deferred compensation plans of State, local government, and tax-exempt organizations (see H.R. 1119), H2584 [2MR]
———treatment of dividends and interest received by individuals (see H.R. 1041), H2223 [24FE]
———treatment of dividends paid by domestic corporations (see H.R. 232), H170 [9JA]
———treatment of estate and gift taxes (see S. 867; H.R. 1099, 1212), S7615 [26MY], H2486 [1MR], H3049 [10MR]
———treatment of estates and trusts using similar rates applicable to married individuals filing separate returns (see H.R. 329), H172 [9JA]
———treatment of foreign tax credit and deduction for taxes paid in lieu of income taxes (see H.R. 391), H174 [9JA]
———treatment of gifts of publicly-traded stock to certain private foundations (see S. 789; H.R. 733), S6462 [10MY], H889 [30JA]
———treatment of individuals benefiting from renouncement of citizenship (see S. Res. 98; H.R. 1812, 2012), S4993 [31MR], H5756 [9JN], H6830 [11JY]
———treatment of individuals benefiting from renouncement of citizenship and treatment of assets of naturalized citizens or residents (see S. 700; H.R. 1535), S5404 [6AP], H4511 [2MY]
———treatment of individuals benefiting from renouncement of citizenship and treatment of assets of naturalized citizens or residents (H.R. 1535), consideration (see H. Res. 160), H5608 [25MY]
———treatment of unemployment compensation (see H.R. 1027, 2461), H2176 [23FE], H9897 [11OC]
———valuation of stock received by employees for performance of services (see H.R. 693), H801 [26JA]
———workmen's compensation relative to certain personal liability assignments (see H.R. 1037), H2223 [24FE]
Indian tribal governments: treatment as local governments or nonprofit organizations relative to unemployment compensation (see H.R. 838), H1281 [6FE]
Individual retirement accounts: availability (see S. 1310), S15033 [11OC]
———permit loans from individual retirement accounts for housing, education, and medical emergencies (see H.R. 2431), H9737 [29SE]
———provide for contributions to section 457 plans for certain cafeteria plans (see H.R. 2810), H15135 [19DE]
———treatment (see H.R. 682, 1389), H691 [25JA], H4177 [4AP]
———treatment of senior citizen contributions (see S. 807), S6750 [16MY]
Insurance: deduction for health insurance premiums (see H.R. 158, 442), H168, H179 [9JA]
———exemptions for health risk pools (see S. 539; H.R. 539), S3803 [10MR], H296 [17JA]
———insurance reserve treatment of financial guaranty insurance (see S. 1106), S11201 [2AU]
———provide tax incentives to encourage health insurance coverage continuity and portability and discourage preexisting condition exclusions (see H.R. 1604, 1610), H4795 [10MY], H4872 [11MY]
———treatment of effectively-connected investment income of insurance companies (see H.R. 1178), H2988 [9MR]
———treatment of foreign source income of U.S.-owned multinational insurance companies (see H.R. 2201), H8533 [4AU]
———treatment of insurance payments and property taxes on a principal residence after a certain age (see H.R. 1857), H6045 [15JN]
———treatment of medical savings accounts (see S. 1247, 1249; H.R. 323, 1818), S13656 [15SE], H172 [9JA], H5904 [13JN]
———treatment of mutual life insurance company policyholder dividends and small life insurance company acquisition expenses (see H.R. 1497), H4431 [7AP]
———treatment of small property and casualty insurance companies (see H.R. 1515), H4432 [7AP]
Intercity passenger rail trust fund: establish (see S. 1395), S16657 [3NO]
International organizations: establish estate tax credit for certain employees equivalent to the limited marital deduction (see H.R. 1401), H4335 [5AP]
Investments: characterization of certain redemption of stock held by corporations (see S. 750; H.R. 1551), S6082 [3MY], H4544 [3MY]
———credit for business investments in economically distressed areas (see S. 743, 1252; H.R. 2713), S6006 [2MY], S13728 [18SE], H14002 [5DE]
———deduction of partnership expenses under the minimum tax (see S. 1100; H.R. 747), S11107 [1AU], H890 [30JA]
———depreciation of certain leasehold improvements (see H.R. 1171), H2892 [8MR]
———domestic tax credit (see H.R. 392), H174 [9JA]
———exemption for certain common investment funds (see S. 793; H.R. 285, 734), S6513 [11MY], H171 [9JA], H889 [30JA]
———extend retroactive period during which farm insolvency transactions are exempt from the prior law alternative minimum tax (see H.R. 242), H170 [9JA]
———incentives to encourage small investors (see S. 181), S653 [9JA]
———limitation on the deductibility of capital losses (see H.R. 233), H170 [9JA]
———permit current refunding of certain tax-exempt bonds (see H.R. 1910), H6200 [21JN]
———provide exemption to market discount rules for tax-exempt obligations (see H.R. 843), H1371 [7FE]
———repeal gross income limitation applicable to regulated investment companies (see H.R. 1431), H4413 [6AP]
———tax credit for investment in the revitalization of communities (see H.R. 2097, 2138, 2163), H7461 [21JY], H7990 [28JY], H8308 [2AU]
———treatment of gains on sale of small business stocks (see H.R. 645), H592 [24JA]
———treatment of gifts of publicly traded stock to certain private foundations (see H.R. 284), H171 [9JA]
———treatment of individual investment accounts (see S. 159; H.R. 328), S480 [5JA], H172 [9JA]
———treatment of individual retirement accounts (see S. 12; H.R. 334), S48 [4JA], H173 [9JA]
———treatment of regular investment tax credits (see H.R. 2384), H9452 [21SE]
———treatment of senior citizen individual retirement account contributions (see H.R. 1652), H5071 [16MY]
———treatment of trusts for individuals who are disabled or for education (see S. 657), S4993 [31MR]
IRS: amnesty from penalties for nonpayment or underpayment of Federal income tax for those who report and pay such taxes (see H.R. 2079), H7378 [20JY]
———increase opportunities for small businesses and taxpayers (see S. 1299), S14883 [10OC]
———prevent unauthorized inspection of tax return information (see S. 670), S5142 [4AP]
———safeguard taxpayer rights (see S. 258; H.R. 661, 2337), S1369 [23JA], H592 [24JA], H8994 [14SE]
———treatment of meals provided at fish processing facilities (see H.R. 2451), H9738 [29SE]
Lawyers and attorneys: treatment of group legal service plans (see S. 997), S9421 [29JN]
———treatment of group legal services plans (see H.R. 540, 565), H296 [17JA], H325 [18JA]
Lobbyists: treatment of lobbying expenses for State legislation (see H.R. 2434), H9737 [29SE]
Local government: authorize Government payments in lieu of taxes for nontaxable lands of the unorganized boroughs in Alaska (see S. 1010), S9516 [30JN]
Local governments: authorize Government payments in lieu of taxes for nontaxable Indian lands (see S. 560), S3964 [15MR]
Lumber industry: deduction for travel expenses of loggers (see S. 107), S50 [4JA]
———delay application of the substantiation requirements to reimbursement arrangements of certain loggers (see H.R. 2750), H14238 [7DE]
Mail-order sales: collection of State and local taxes on mail-order transactions (see S. 545), S3842 [13MR]
Members of Congress: repeal special deduction for living expenses (see H.R. 1644), H5071 [16MY]
Minimum wage: deny employers a deduction for payments of excessive compensation (see H.R. 620), H467 [20JA]
Mining and mineral resources: eliminate the percentage depletion allowance for asbestos, lead, mercury, and uranium (see S. 1022), S9717 [11JY]
———provide tax credit for the production of oil and natural gas from marginal and new wells (see S. 32; H.R. 577, 985, 987), S48 [4JA], H399 [19JA], H1907 [16FE]
Motor vehicles: deduction for charitable use of passenger automobiles (see S. 106), S50 [4JA]
———treatment of certain interest on automobile loans (see H.R. 1957), H6655 [29JN]
———treatment of motor fuel excise taxes on fuel used by highway vehicle motors to operate certain power takeoff equipment (see H.R. 2014), H6830 [11JY]
National Forest System: acquisition of lands relative to reduced property tax revenues in county of purchase (see H.R. 1089), H2486 [1MR]
National parks and recreation areas: allow individuals to designate percentage of tax overpayments or make contributions to units of the National Park System (see H.R. 2548), H10993 [26OC]
Native Americans: allow Indian tribes to receive charitable contributions (see S. 113), S50 [4JA]
———promote tax credits for private investments on Indian reservations (see S. 1303), S14883 [10OC]
———treatment of income derived by a member of an Indian tribe from natural resources (see S. 1307), S14883 [10OC]
———treatment of Indian tribal governments relative to employee pension plans (see H.R. 2040), H7011 [13JY]
———treatment of tax-exempt bonds issued from Indian tribal governments (see S. 1306), S14883 [10OC]
———treatment of unemployment compensation from Indian tribal governments (see S. 1305; H.R. 1881), S14883 [10OC], H6082 [16JN]
Natural gas: provide equivalent rates on liquefied natural gas and compressed natural gas (see H.R. 2812), H15135 [19DE]
Nonprofit organizations: treatment of gambling proceeds (see S. 751), S6082 [3MY]
Olympic games: allow individuals to designate a portion of their tax overpayment to the U.S. Olympic Committee (see H.R. 1996), H6698 [30JN]
Peace: permit opponents of war to designate tax payments to a Peace Tax Fund (see H.R. 1402), H4335 [5AP]
Pensions: church benefit plans (see S. 881; H.R. 528), S7696 [5JN], H295 [17JA]
———modify pension plan rules for State judicial retirement plans (see H.R. 1314), H3732 [23MR]
———simplify reporting requirements for pension payments (see S. 1006), S9516 [30JN]
———treatment (see H.R. 2037), H7011 [13JY]
———treatment of Government pensions relative to Social Security benefits (see H.R. 2272), H8597 [6SE]
———treatment of governmental plans under the rules governing retirement plans (see H.R. 1504), H4431 [7AP]
———treatment of Indian tribal governments and their employees (see S. 1304, 1313), S14883 [10OC], S15033 [11OC]
Personal care services: treatment of certain under the unemployment tax (see H.R. 1919), H6269 [22JN]
Petroleum: treatment of fuel excise tax refunds (see H.R. 1947), H6481 [28JN]
Political campaigns: credit for in-State contributions to congressional candidates (see H.R. 1695), H5571 [24MY]
———provide tax credit for political contributions and eliminate the Presidential campaign fund (see H.R. 2171), H8308 [2AU]
Pollution: issuance of tax-exempt bonds for air and water pollution control facilities (see H.R. 2380), H9452 [21SE]
Power resources: energy investment credit for solar energy and geothermal property (see S. 108), S50 [4JA]
———extend nonconventional fuel tax credit (see H.R. 2146), H8063 [31JY]
———incentives for the use of alcohol as a fuel (see H.R. 2474), H10047 [12OC]
———incentives to encourage domestic production of oil and gas (see S. 447, 451), S2823 [16FE]
———tax credit for fuels produced by offshore deep-water projects (see S. 35; H.R. 576), S48 [4JA], H399 [19JA]
———treatment of certain subsidies relative to energy and natural resources (see H.R. 2315), H8806 [12SE]
———treatment of ethanol production by cooperatives (see H.R. 2232, 2647), H8535 [4AU], H13142 [16NO]
———treatment of geological, geophysical, and surface casing costs similar to intangible drilling and development costs (see S. 34; H.R. 578), S48 [4JA], H399 [19JA]
———treatment of tar sands relative to production of fuels from nonconventional sources and minimum tax preference for intangible drilling costs (see H.R. 379), H174 [9JA]
———treatment of transportation fuels (see H.R. 409), H174 [9JA]
Public debt: allow individuals to designate percentage of their tax overpayments or to make contributions for deficit reduction (see H.R. 1442), H4414 [6AP]
Public utilities: treatment of conservation expenditures by electric and gas utilities (see H.R. 959), H1849 [15FE]
———treatment of contributions in aid of construction to a water or wastewater utility (see S. 448; H.R. 957), S2823 [16FE], H1849 [15FE]
———treatment of deduction for payments to nuclear decommissioning reserve funds (see H.R. 1637), H4958 [15MY]
Railroads: establish intercity passenger rail service trust fund (see H.R. 2789), H14963 [15DE]
Rates (see H.R. 1215), H3072 [13MR]
———reduction in times of low economic growth (see H.R. 2083), H7378 [20JY]
Rates (H.R. 1215): consideration (see H. Res. 128), H4176 [4AP]
Real estate: allow a credit against the estate tax for transfers of certain property for conservation purposes (see H.R. 522), H242 [13JA]
———allow installment method of reporting income from the sale of certain residential real property (see H.R. 1076), H2392 [28FE]
———credits for first-time homebuyers (see H.R. 133), H167 [9JA]
———deduction for interest paid on debt secured by a first or second home (see H. Con. Res. 10), H176 [9JA]
———eliminate marriage penalty relative to one-time exclusion of gain on the sale of a principle residence (see H.R. 1660), H5190 [17MY]
———inflation adjustments for maximum benefits under special estate tax valuation rules for certain property (see H.R. 532), H295 [17JA]
———tax credit for rehabilitating historic homes or purchasing newly rehabilitated historic home for use as principal residence (see H.R. 1662), H5190 [17MY]
———treatment of investment trusts (see S. 1297; H.R. 2121), S14710 [29SE], H7801 [26JY]
———treatment of property managed according to certain habitat conservation agreements (see H.R. 2423), H9670 [28SE]
Real property: nonrecognition of gain on conversion of long-term property through exercise of eminent domain (see H.R. 928), H1751 [14FE]
———treatment of certain properties subject to a qualified conservation easement (see H.R. 12), H163 [9JA]
Recycling: refundable income credit for the recycling of hazardous wastes (see H.R. 132), H167 [9JA]
———treat recycling facilities as exempt facilities under tax-exempt bond rules (see S. 563), S3964 [15MR]
Research: make permanent the credit for increasing research activities (see S. 351; H.R. 803), S2124 [3FE], H1156 [2FE]
———make permanent the credit for increasing research activities and extend credit eligibility to collaborative research consortia expenses (see H.R. 2514), H10484 [19OC]
Retirement Years Savings Accounts: treatment (see H.R. 2365), H9245 [19SE]
Revenue Reconciliation Act: technical corrections (see H.R. 1121), H2650 [3MR]
Safety: tax credit for purchase of child restraint systems for motor vehicles (see S. 81), S49 [4JA]
Sales: treatment of certain bargain sales (see H.R. 523), H242 [13JA]
School bus drivers: computation of adjusted gross income (see S. 500), S3521 [6MR]
———treatment of operating expenses (see S. 499), S3520 [6MR]
Schools: treatment of religious schools relative to Federal unemployment tax (see H.R. 1492), H4431 [7AP]
Securities: promote capital formation in financial markets (see H.R. 2131), H7916 [27JY]
———repeal special limitations on tax-exempt bond issues (see H.R. 677, 2617), H691 [25JA], H12127 [10NO]
———treatment of small issue bonds (see H.R. 2381), H9452 [21SE]
Senate: require a 60-vote supermajority to pass legislation increasing taxes (see S. 165), S480 [5JA]
Ships and vessels: exclude ferries from the excise tax intended for gambling vessels (see S. 1067; H.R. 1603), S10565 [24JY], H4795 [10MY]
———treatment of dyed diesel fuel relative to recreational boaters (see S. 478, 1034; H.R. 1821, 1956), S3221 [27FE], S9998 [14JY], H5904 [13JN], H6655 [29JN]
Simple retirement accounts: establishment (see H.R. 2584), H11767 [2NO]
Small business: deductions for business use of the home (see S. 327; H.R. 40, 115, 953), S1920 [1FE], H164, H166 [9JA], H1849 [15FE]
———establish incentives for employees under a performance-based reward plan (see H.R. 647), H592 [24JA]
———extend deduction for health insurance costs of self-employed individuals (see H.R. 831, 1034), H1281 [6FE], H2176 [23FE]
———extend deduction for health insurance costs of self-employed individuals (H.R. 831), consideration (see H. Res. 88), H1907 [16FE]
———extend deduction for health insurance costs of self-employed individuals (H.R. 831), consideration of conference report (see H. Res. 121), H3974 [29MR]
———extend deduction for health insurance costs of self-employed individuals (H.R. 831), return enrolled bill (see H. Con. Res. 55), H4177 [4AP]
———health care tax credit and cost analysis of legislative proposals (see S. 521), S3744 [9MR]
———increase deductions for health insurance costs of self-employed individuals (see S. 111, 262, 367; H.R. 34, 52, 76, 335, 691, 696, 697, 2435), S50 [4JA], S1442 [24JA], S2268 [7FE], H164, H165, H173 [9JA], H801 [26JA], H9737 [29SE]
———increase the exclusion for gain from certain stock (see H.R. 2385), H9452 [21SE]
———standards for determining employment status of independent contractors (see H.R. 1972), H6697 [30JN]
———treatment of certain depreciable asset expenses (see H.R. 954), H1849 [15FE]
Social Security: diversion of percentage of payroll tax payments into personal investment plans (see S. 824), S6912 [18MY]
———increase earnings limit, repeal increase of taxation of benefits, and provide incentives to purchase long-term care insurance (see H.R. 8), H160 [9JA]
———increase normal and early retirement ages (see S. 818), S6912 [18MY]
———maintenance and protection of system (see H. Con. Res. 78), H6200 [21JN]
———tax treatment of benefits (see S. 30, 50), S48, S49 [4JA]
———treatment of long-term health care insurance (see H.R. 2571), H11686 [1NO]
———treatment of tax-exempt interest relative to benefits and income determination (see H.R. 159), H168 [9JA]
Space policy: encourage the development of a commercial space industry by tax incentives (see H.R. 1953), H6481 [28JN]
States: deny Federal tax return information to States which impose pension taxes on non-residents (see H.R. 1762), H5690 [7JN]
———eliminate requirement to pay unemployment compensation on election worker services (see H.R. 2809), H15135 [19DE]
———establishment of health insurance systems for temporarily unemployed individuals (see H.R. 2432), H9737 [29SE]
———minimum ceiling on tax-exempt private activity bonds (see H.R. 2707), H14002 [5DE]
———provide that overpayments shall be reduced by the amount of past-due enforceable State tax obligations (see S. 1408; H.R. 757), S16921 [9NO], H969 [31JA]
———tax treatment of certain pension income (see S. 44; H.R. 371, 394, 744), S48 [4JA], H174 [9JA], H890 [30JA]
Synthetic fuels: expiration date for refunds (see H.R. 2357), H9245 [19SE]
———phase-out of subsidies for alcohol fuels produced from feedstocks eligible for Federal agricultural subsidies (see S. 1066), S10565 [24JY]
Tax-exempt organizations: excise taxes on excess benefits (see H.R. 2316), H8806 [12SE]
———impose penalties on self-dealing between certain organizations and disqualified persons (see H.R. 613), H467 [20JA]
———prevent reclassification of certain dues paid to agricultural and horticultural organizations (see H.R. 783), H1051 [1FE]
———treatment of excess benefit arrangements of certain tax-exempt group medical practices (see H.R. 2452), H9784 [10OC]
Taxpayers: middle class tax relief (see S. 452; H.R. 980), S2823 [16FE], H1907 [16FE]
Telephones: treatment of certain income received by a cooperative telephone company (see S. 112), S50 [4JA]
Timber: modify application of passive loss limitations to timber activities (see H.R. 902), H1688 [13FE]
———modify credit and amortization of reforestation expenses and the application of passive loss limitations to timber activities (see S. 508), S3604 [7MR]
Tobacco products: health risks to children and application of excise taxes to decrease usage by minors (see S. Res. 159), S11785 [7AU]
———increase excise taxes and use revenue for tobacco crop substitution (see S. 598, 804; H.R. 1455), S4365 [22MR], S6687 [15MY], H4414 [6AP]
———increase excise taxes on smokeless products and establish a trust fund to reduce use (see H.R. 2585), H11782 [6NO]
———treatment of advertising and promotional expenses (see S. 596), S4365 [22MR]
Tourist trade: promote (see H.R. 1083), H2392 [28FE]
Transportation: apply rehabilitation credit to historic ships, aircrafts, and other vessels (see H.R. 2054), H7179 [18JY]
———business deduction for air travel (see H.R. 283), H171 [9JA]
———increase motor fuel tax to fund mass transit, Amtrak, and surface transportation infrastructure (see S. 665), S5142 [4AP]
———permit tax-exempt financing of certain transportation facilities (see S. 1199; H.R. 1790), S12370 [11AU], H5752 [8JN]
U.S. Library Trust Fund: designation of overpayments and contributions (see H.R. 2246), H8535 [4AU]
Unemployment: economic recovery incentives for areas affected by employment losses in the financial institution and real estate sectors (see H.R. 2015), H6830 [11JY]
———nonrecognition of gain on sale of a principal residence by unemployed individuals (see H.R. 1149), H2811 [7MR]
———permit penalty-free withdrawals from certain retirement accounts by unemployed individuals (see S. 1381; H.R. 1148), S16621 [2NO], H2811 [7MR]
United Mine Workers of America: treatment of combined benefit fund premiums (see S. 878, 1179; H.R. 1370, 2410), S7615 [26MY], S12215 [10AU], H4031 [30MR], H9591 [27SE]
Urban areas: allow credit for construction and renovation of nonresidential buildings in distressed areas (see H.R. 1519), H4432 [7AP]
———corporate financial incentives for small businesses operating in enterprise zones (see H.R. 1072), H2392 [28FE]
———provide incentives for enterprise zone investment (see H.R. 792), H1156 [2FE]
Ute Indian Tribe: restore tax exemption on proceeds received from settlements and distributions to mixed-blood members (see H.R. 2239), H8535 [4AU]
Ute Indian tribe: restore tax exemption on proceeds received from settlements and distributions to mixed-blood members (see S. 913), S8098 [9JN]
Veterans: clarify exclusion from gross income for veterans benefits (see H.R. 972), H1907 [16FE]
———eligibility for mortgage revenue bond financing (see S. 417, 912; H.R. 2193), S2648 [14FE], S8098 [9JN], H8533 [4AU]
———extend adjustable rate mortagage demonstration project (see H.R. 2370), H9451 [21SE]
———tax treatment of contributions to pension plans by veterans who have returned to employment (see S. 831), S7013 [19MY]
———treatment of allowances and benefits relative to gross income (see S. 297), S1758 [30JA]
———treatment of certain contributions relative to veterans' reemployment (see H.R. 1469), H4430 [7AP]
Volunteer workers: treatment of length of service awards for volunteer firefighters and emergency medical service personnel (see S. 1232), S13473 [12SE]
Voter Turnout Enhancement Study Commission: establish (see S. 686), S5403 [6AP]
Weapons: simplify the assessment and collection of excise taxes on arrows (see S. 815), S6802 [17MY]
———simplify the assessment and collection of the excise tax on arrows (see H.R. 59), H165 [9JA]
Cloture motions
Broadcasting: repeal nonrecognition of gain on sales and exchanges effectuating policies of the FCC (H.R. 831), conference report, S4979 [31MR], S5029 [3AP]
Small business: extend deduction for health insurance costs of self-employed individuals (H.R. 831), conference report, S4979 [31MR], S5029 [3AP]
Comparisons
Tax treatment of medical savings accounts legislation, S13661 [15SE]
Conference reports
Extend Tax Deduction for Health Insurance Costs of Self-Employed Individuals and Repeal Nonrecognition of Gain on Sales and Exchanges Effectuating Policies of the FCC (H.R. 831), H3909-H3915 [29MR]
Descriptions
Repeal Nonrecognition of Gain on Sales and Exchanges Effectuating Policies of the FCC (H.R. 831), H1943 [21FE]
Documents
Individual Wage Tax Form Under Flat Tax Proposal, S3419 [2MR], S10010 [14JY]
Tax Code Sections on Income Tax—Personal Exemptions, S1558-S1560 [26JA]
Treatment of Social Security as Off-Budget (1990), S3317 [2MR]
Essays
Rally for Freedom—A New Declaration of Independence: Bill Zimmermann, E2052 [26OC]
Excerpts
Budget Act: tax title, S17271 [17NO]
Concurrent budget resolution: 1996-2002, S17260 [17NO]
Earned Income Tax Credit: Martin L. Gross, ``Tax Racket—Government Extortion from A to Z'', S8407 [14JN]
GOP Alternative—Deficit Reduction and Tax Relief, S2241 [7FE]
Explanations
Excise Taxes on Excess Benefits From Certain Tax-Exempt Organizations (H.R. 2316), E1765 [12SE]
Historic Homeownership Assistance Act (S. 1002), S9451 [29JN]
Middle-Class Bill of Rights Tax Relief Act (S. 452), S2852-S2854 [16FE]
State Tax Treatment of Certain Pension Income (H.R. 394), H14974 [18DE]
Tax Compliance Act (S. 453), S2859-S2863 [16FE]
Tax Treatment of Individuals Benefiting From Renouncement of Citizenship and Treatment of Assets of Naturalized Citizens or Residents (S. 700), S5446 [6AP]
Treatment of Bad Debt Reserves of Financial Institutions Which Are Required to Convert to Banks (H.R. 2494), E1971 [18OC]
Factsheets
Balanced Budget Amendment Exemption Would Imperil Social Security: Congressional Leaders United for a Balanced Budget, S3350 [2MR]
Examples of Families Who Would Get Smaller Family Tax Credit Under H.R. 1215 Than Under the Original Contract With America, E719 [29MR]
How the Balanced Budget Amendment Protects Social Security: Congressional Leaders United for a Balanced Budget, S3350 [2MR]
Reachback Tax Facts—A Primer on the Coal Industry Retiree Health Benefits Act, S10336-S10338 [20JY]
Tax Increases Since 1960, H71 [4JA]
Tax Legislation That Would Have Failed Under a Balanced Budget Amendment, H704 [26JA]
Treatment of Social Security Under a Constitutional Amendment To Require Balanced Budget: Congressional Leaders United for a Balanced Budget (organization), S2476 [10FE]
What Is Section 809 and Why Is It an Issue?, E866 [7AP]
Letters
Affordable housing tax credit: Michael O. Leavitt, Governor of Utah, H9568 [27SE]
Budget 1996-2002: Beverly LaHaye, Concerned Women for America (organization), S7175 [23MY]
———David Keating, National Taxpayers Union, S7174 [23MY]
———Gary L. Bauer, Family Research Council, S7175 [23MY]
———John J. Motley III, National Federation of Independent Business, S7176 [23MY]
———Kevin L. Kearns, U.S. Business and Industrial Council, S7175 [23MY]
———Louis P. Sheldon, Traditional Values Coalition, S7175 [23MY]
———Paul Beckner, Citizens for a Sound Economy (organization), S7174 [23MY]
———Ralph E. Reed, Jr., Christian Coalition, S7175 [23MY]
Budget deficit reduction: E.L. Wright, E173 [25JA]
Capital Formation Act: Allen Sinai, S8953 [22JN]
Collection of certain State and local taxes relative to the sale, delivery, and use of personal property: Debbie White, S1156 [19JA]
———John Dix, S1156 [19JA]
———Mamie R. Willis, S1156 [19JA]
———Ray Jones, S1066 [18JA]
Collection of State and local taxes on mail-order transactions: Debbie White, S3848 [13MR]
———John Dix, S3848 [13MR]
———Mamie R. Willis, S3848 [13MR]
———Ray Jones, S3848 [13MR]
Contract With America Tax Relief Act: Jere W. Glover, SBA, H4317 [5AP]
———Leslie B. Samuels, Dept. of the Treasury, H4318 [5AP]
———Representative Archer, H4247 [5AP]
———Representative Bliley, H4248 [5AP]
Corporate use of pension plan funds: Arnold E. Buchman, H11916 [8NO]
———Charles Londa, H11916 [8NO]
Earned income tax credit: Kenneth J. Kies, Committee on Taxation (Joint), S15672 [25OC]
Employee stock ownership plans: ESOP Association, S16033 [27OC]
Enforcement of tax collection rules: James R. Norman, E1440 [13JY]
Extend tax deduction for health insurance costs of self-employed individuals and repeal nonrecognition of gain on sales and exchanges effectuating policies of the FCC: several Senators, S5044 [3AP]
House of Representatives three-fifths majority vote requirement on legislation increasing taxes: Charles W. Johnson, House Parliamentarian, H11996 [9NO]
———James M. Burns, H48 [4JA]
———Kenneth J. Kies, Committee on Taxation (Joint), H11997, H11998 [9NO]
———Representative Moakley, H11995 [9NO]
———Representative Solomon, H11996 [9NO]
———Representatives Moakley, Gephardt, and Gibbons, H11995, H11996 [9NO]
———Speaker Gingrich, H11998 [9NO]
———several law professors, H67 [4JA]
Initiate IRS program to use private law firms and debt collection agencies in collection activities: Margaret Milner Richardson, IRS, S11538 [5AU], S12001 [9AU]
IRS antifraud compliance initiative: Senators Glenn and Simon, S7327 [24MY]
IRS use of private sector for collection activities: Margaret Milner Richardson, IRS, S14396 [27SE], S17073 [15NO]
———Senator Pryor, S14395 [27SE]
Legislative Line Item Veto Act: Daniel J. Capra, Association of the Bar of the City of New York, S4446 [23MR]
———Michael J. Gerhardt, S4445 [23MR]
Limit compensation for mentally disabled veterans: Bob Kasten and Senators Hatfield and Domenici, S14289 [26SE]
Low-income housing tax credit: Representatives Metcalf and Lazio, H13201 [17NO]
Pension Simplification Act: Jack Faris, National Federation of Independent Business, S9526 [30JN]
———Paula A. Calimafde, Small Business Council of America, S9526 [30JN]
———R. Bruce Josten, U.S. Chamber of Commerce, S9526 [30JN]
Republican national agenda, E728 [29MR]
Republican Party national agenda: Mary Kay Dana, H4514 [3MY]
———Mel Cellini, H274 [17JA]
Tax Compliance Act: Robert E. Rubin, Sec. of the Treasury, S2859 [16FE]
Tax credit for families: Representative Wolf, H4037, H4038 [3AP]
———Representative Wolf and Senator Coats, H4038 [3AP]
Tax credit for wind and closed-loop biomass energy systems: several Representatives, E2100 [2NO]
Tax deduction for business use of the home: several organizations, S16032 [27OC]
Tax deductions for health insurance costs of self-employed individuals: Bennie L. Thayer, National Association for the Self-Employed, S15810 [26OC]
———Gary F. Petty, Small Business Legislative Council, S15809 [26OC]
———H. Ted Olson, Promotional Products Association International, S15810 [26OC]
———Patricia N. Bowling, National Home Furnishings Association, S15810 [26OC]
———R. Bruce Josten, U.S. Chamber of Commerce, S15810 [26OC]
———World Floor Covering Association, S15811 [26OC]
———several organizations, S15809 [26OC]
Tax rates: (satire), E1280 [16JN]
Tax treatment of individuals benefiting from renouncement of citizenship: Abram Chayes, H4304 [5AP]
———Andreas F. Lowenfeld, S5317 [6AP]
———Detlev F. Vagts, S5317 [6AP]
———Hurst Hannum, S5045, S5046 [3AP], S5317-S5319, S5322 [6AP]
———Paul B. Stephan III, S5314 [6AP]
———Shephen E. Shay, S5315-S5317 [6AP]
Treatment of homemakers' individual retirement accounts: Gary L. Bauer, Family Research Council, S1627 [26JA]
———Harriett Woods, National Women's Political Caucus, S1628 [26JA]
———Jackie DeFazio, American Association of University Women, S1627 [26JA]
———Marshall Wittmann and Heidi Scanlon, Christian Coalition, S1627 [26JA]
Treatment of Social Security under a constitutional amendment to require balanced budget: Horace B. Deets, American Association of Retired Persons, S3237 [28FE]
———Jake Hansen, Seniors Coalition, S2475 [10FE]
———James L. Martin, 60 Plus (organization), S3348 [2MR]
———James L. Martin, Tax Fairness for Seniors (organization), S2474 [10FE]
———Kenneth R. Thomas, Congressional Research Service, S2364 [9FE], S3238 [28FE]
———Kimberly Schuld, Seniors Coalition, S3444 [3MR]
———Martha A. McSteen, National Committee To Preserve Social Security and Medicare, S1901 [1FE], S2551 [13FE], S3238 [28FE]
———Robert J. Myers, S2477 [10FE], S3346 [2MR]
———Robert M. Ball, S3012 [23FE]
———Senator Simon, S2477 [10FE]
———several Senators, S3316 [2MR]
Treatment of United Mine Workers of America combined benefit fund premiums: Senator Cochran, S10336 [20JY]
Tribal Government employee salary reduction plans: Kenneth J. Kies, Committee on Taxation (Joint), S15041 [11OC]
Use of District of Columbia tax revenues for construction of new convention center and sports arena and operation of current convention center: Marion Barry, Jr., Mayor of the District of Columbia, S12514 [11AU]
Work opportunities tax credit: W.E. Hainline, Restaurants, Inc., S15683 [25OC]
Lists
Big spenders of 1993: National Taxpayers Union, H1088 [2FE]
Budget goals, S7169 [23MY]
Companies paying no taxes and the number of years, H3032 [10MR]
Consumer Price Index accuracy witnesses, S15446 [23OC]
Corporate financial incentives that impact domestic employment and tax rates, S13169 [11SE]
Organizations supporting Reforestation Tax Act, S3609 [7MR]
Ranking of Members of Congress on appropriations votes: National Taxpayers Union, H4194, H4196, H4197 [5AP]
Supporters of the American Family-Owned Business Act (S. 1086), S10877 [28JY]
Taxpayers' friends of 1993: National Taxpayers Union, H1088 [2FE]
Top Ten Winners During the First 100 Days of the Contract, S5168 [5AP]
Memorandums
Consumer Price Index Accuracy: Harry C. Ballantyne, S15462 [23OC]
Tax Deduction for Health Insurance Costs of Self-Employed Individuals and Repeal of Nonrecognition of Gain on Sales and Exchanges Effectuating Policies of the FCC: William Kristol, H1943 [21FE]
Tax Treatment of Individuals Benefiting From Renouncement of Citizenship: Dept. of State, S5320-S5322 [6AP]
———Jeanne J. Grimmet and Larry M. Eig, CRS, S5319 [6AP]
Treatment of Social Security Under a Constitutional Amendment To Require Balanced Budget: David Keating, National Taxpayers Union, S3348 [2MR]
———Seniors Coalition, S3348 [2MR]
Messages
Middle-Class Bill of Rights Tax Relief Act: President Clinton, S2566 [13FE], S2852 [16FE], H1677 [13FE]
Tax Convention With Canada: President Clinton, S5615 [24AP]
U.S.-Germany Supplementary Agreement on Social Security: President Clinton, S14882 [10OC], H9764 [10OC]
Motions
Broadcasting: repeal nonrecognition of gain on sales and exchanges effectuating policies of the FCC (H.R. 831), H1951 [21FE], H3845, H3851 [28MR]
House of Representatives: preserve constitutional role to originate revenue measures (H. Res. 131), H4382 [6AP]
Rates (H.R. 1215), H4311 [5AP]
Small business: extend deduction for health insurance costs of self-employed individuals (H.R. 831), H1951 [21FE], H3845, H3851 [28MR]
Opinion polls
Congressional and Presidential policy proposals, S1501 [25JA]
Outlines
GOP alternative—deficit reduction and tax relief, S5190 [5AP]
Taxpayer Bill Of Rights: certain provisions, H10904 [26OC]
Papers
Budget Balancing Via Conflict Containment: Janos Horvath, E234 [31JA]
Case for Individual Retirement Accounts, S168-S170 [4JA]
Petitions
National agenda, E1206 [8JN]
Poems
``Manure of the Trojan Horse,'' Representative Owens, E922 [2MY]
``Tax His Cow'', H4116 [4AP]
Press releases
Treatment of Social Security Under a Constitutional Amendment to Require Balanced Budget: Seniors Coalition, S2475 [10FE]
Proposals
Republican alternative for deficit reduction and tax relief, S5979 [2MY]
Questions and answers
Understanding the Consumer Price Index: BLS, S15453-S15456 [23OC]
Remarks in House
Adoption: treatment of expenses, H4190 [5AP]
———treatment of expenses (H.R. 1985), E1383 [30JN]
Agriculture: provide farmers carryover of unused deductions and a one-time exclusion from gain for certain sales and provide health insurance deductions for self-employed individuals (H.R. 1748), E1163 [6JN]
———special estate tax valuation relative to cash rentals of farmland (H.R. 501), H3093 [14MR]
———treatment of agricultural water conservation expenditures (H.R. 1820), E1239 [14JN]
———treatment of livestock sold on account of weather conditions (H.R. 1588), E973 [9MY]
Alaska: charitable deduction for reasonable and necessary expenses of Alaska Native subsistence whaling captains (H.R. 1940), E1332 [27JN]
Alcoholic beverages: treatment of hard apple cider (H.R. 2078), E1477 [20JY]
Alternative minimum tax: repeal (H.R. 1142), H2733 [7MR]
Appropriations: legislative process, H3864-H3870 [28MR]
Aviation: extend exemption of transportation fuel tax applicable to commercial aviation, H11212 [26OC], E2051 [26OC], E2069 [30OC]
Broadcasting: repeal nonrecognition of gain on sales and exchanges effectuating policies of the FCC (H.R. 831), H1910, H1921-H1953, H1956 [21FE], H3845-H3852 [28MR], E401 [22FE]
———repeal nonrecognition of gain on sales and exchanges effectuating policies of the FCC (H.R. 831), conference report, H3980, H3986, H3996-H4004, H4015 [30MR], H4040, H4043 [3AP], H4186, H4187, H4188, H4191 [5AP], H4380-H4383 [6AP], H8517-H8519 [4AU]
———repeal nonrecognition of gain on sales and exchanges effectuating policies of the FCC (H.R. 831), consideration (H. Res. 88), H1912-H1921 [21FE]
———repeal nonrecognition of gain on sales and exchanges effectuating policies of the FCC (H.R. 831), consideration of conference report (H. Res. 121), H3986-H3995 [30MR]
———repeal nonrecognition of gain on sales and exchanges effectuating policies of the FCC (H.R. 831), motion to recommit, H1951, H1952 [21FE]
———repeal nonrecognition of gain on sales and exchanges effectuating policies of the FCC (H.R. 831), return enrolled bill (H. Con. Res. 55), H4079, H4080, H4085-H4091 [3AP], H4108, H4112, H4115, H4116, H4117, H4118, H4119, H4141, H4143, H4150 [4AP], H4190 [5AP], H4380 [6AP]
Budget: balance, E1092 [22MY]
———constitutional amendment to require balanced (H.J. Res. 1), E193 [26JA]
———deficit, H1767 [15FE], E173 [25JA]
———reduction of tax expenditures and application of savings to the deficit, H6826 [11JY]
———treatment of Social Security under a constitutional amendment to require balanced, H248 [17JA], H596, H599, H600 [25JA], H696, H697, H698, H699, H781, H782 [26JA], H842 [30JA], H2490, H2491, H2492, H2493 [2MR], H2644 [3MR]
———treatment of Social Security under a constitutional amendment to require balanced (H. Con. Res. 17), H551 [24JA], H619-H628 [25JA]
———treatment of Social Security under a constitutional amendment to require balanced (H. Con. Res. 17), consideration (H. Res. 44), H605-H619 [25JA]
Business and industry: alternative minimum tax for corporations, H4074 [3AP], H4154 [4AP], H4188 [5AP]
———assistance for U.S. tourist trade, H1376 [8FE]
———business meal and entertainment expense deductions (H.R. 974), E384 [16FE]
———computation of the deduction for depreciation (H.R. 199), H2155 [23FE], H2475 [1MR]
———corporate tax breaks, H15098 [19DE], H15547 [21DE]
———deductibility of business meal expenses for individuals who are subject to Federal limitations on hours of service (H.R. 1003), E367 [16FE], E391 [21FE]
———depreciable life of semiconductor manufacturing equipment (H.R. 1061), E443 [27FE]
———election of taxable fiscal year for partnerships and S corporations (H.R. 1661), E1055 [17MY]
———eliminate certain business and corporate tax deductions, E2056 [26OC]
———establishment of foreign manufacturing subsidiaries by domestic corporations (H.R. 389), E23 [4JA]
———permanent extension of the transition rule for certain publicly traded partnerships (H.R. 1686), E1103 [24MY]
———qualification and eligibility requirements for S corporations and shareholders (H.R. 2039), E1433 [13JY]
———research and experimentation tax credit, E2060 [26OC]
———tax rates, H3031 [10MR]
———treatment of business meal and entertainment expenses (H.R. 662), E169 [24JA]
Capital gains: offsetting tax cuts by student loan programs rescissions, H3818, H3819 [28MR]
Cemeteries and funerals: tax treatment of owners of pre-need funeral trusts (H.R. 1729), E1246 [14JN]
Children and youth: adoption tax credit, H3504 [22MR]
Clinton, President: tax policies, H10751 [25OC]
Committee on Taxation (Joint): reform oversight authority, H6191, H6192 [21JN]
Common carriers: ferry boat taxation, H4589, H4590 [9MY]
Congress: national agenda, H9720 [29SE]
———require a three-fifths majority on the passage of legislation increasing revenue, H10866, H10868 [26OC]
Constitutional amendments: retroactive taxation (H.J. Res. 48), H132 [5JA]
Corporations: make S corporations eligible for rules applicable to real property subdivided for sale by noncorporate taxpayers (H.R. 2287), E1732 [7SE]
———treatment, H10064 [13OC]
———treatment (H.R. 1629), E1030 [12MY]
———treatment (H.R. 2534), E2039 [26OC]
Cost of Government Day: observance, H6703 [10JY], E1419 [12JY]
Crime: national policy to control crime and reform court procedures (H.R. 3), H3884 [29MR]
Deferred compensation plans: exclude from limitations length of service awards for firefighters and emergency medical service personnel (H.R. 1893), E1301 [20JN]
Democratic Party: effect of political party objectives, H8544 [6SE]
———national agenda, H308, H309 [18JA], H600 [25JA], H895 [31JA], H4966 [16MY], H5089, H5090 [17MY], H6704 [10JY], H13735 [29NO], E922 [2MY]
Dept. of Justice: transfer of departmental attorneys to the U.S. Attorney's Office, H7725 [26JY]
Dept. of the Treasury: require burden of proof in all tax cases (H.R. 390), H413 [20JA], H596 [25JA], H894 [31JA], H1560 [10FE], H1699 [14FE], H2992 [10MR], H3420 [22MR], H3817 [28MR], H4338 [6AP], H4918 [15MY], H5907 [14JN], H6208 [22JN], H9673 [29SE], E8 [4JA]
Disasters: allow casualty loss deduction for disaster losses (H.R. 433), E62 [9JA]
District of Columbia: authorization of bonding authority and the use of tax revenues to finance certain costs of a sports arena and convention center (H.R. 1509), E859 [7AP], E1192 [8JN]
———permit use of certain revenues for the operation of the Washington Convention Center and the construction of a new convention center (H.R. 1862), E1264 [15JN]
———revoke National Education Association exemption from property taxes, H11651-H11656 [1NO]
———use of tax revenues for construction of new convention center and sports arena and operation of current convention center (H.R. 2108), H8509, H8510 [4AU], E1510 [25JY]
Drugs: credit for clinical testing expenses for certain drugs for rare diseases or conditions (H.R. 1566), E939 [3MY]
Economy: national objectives priority assignments, E102 [17JA]
———national objectives priority assignments (H.R. 9), E168 [24JA]
———national private savings rate, H2781 [7MR]
———reduction in the standard of living, H6036 [15JN]
Education: choice between public and private schools, E107 [17JA]
———credit to employers for providing English language training (H.R. 124), E24 [4JA]
———student loan reform, H3980, H3981, H3982, H3983 [30MR]
———tax credits for payment of educational expenses, H4300-H4308 [5AP]
———treatment of certain savings accounts, H4258 [5AP]
———treatment of State prepaid college tuition programs (H.R. 1328), H3819 [28MR], E708 [28MR]
———treatment of student loan interest (H.R. 1229), E592 [14MR]
Employment: determination of status (H.R. 510), E566 [9MR]
———employer credits for expenses of providing dependent care services to employees (H.R. 881), H1471 [9FE]
Estate tax: exclusion of gross taxes of a decedent relative to certain land subject to qualified conservation easements (H.R. 864), E304 [8FE]
Executive departments: prevent encroachment into legislative powers or unconstitutional actions (H.R. 807), consideration (H. Res. 111), H4075 [3AP]
Families and domestic relations: child support enforcement, H2232 [27FE], H2732 [7MR], H2975 [9MR]
———child support enforcement (H.R. 785), H1028 [1FE]
———provide credits for families and reform the marriage penalty (H.R. 6), E52 [5JA], E719 [29MR]
FCC: minority tax certificate program, H1193 [3FE]
———tax certificate program, E400 [22FE]
Federal employees: pension contributions, H4017-H4024, H4026-H4029 [30MR], H4036 [3AP], H4117, H4118 [4AP], H4189, H4256, H4260, H4303, H4329 [5AP]
———prohibit payment of salaries to those officials who accept, for personal benefit, tax-exempt funds from tax-exempt organizations, H8412 [3AU]
Finacial institutions: treatment of bad debt reserves of financial institutions which are required to convert to banks (H.R. 2494), E1971 [18OC]
Food: treatment of cane sugar produced in the Everglades Agricultural Area (H.R. 2646), E2195 [16NO]
Foreign trade: impact of Japanese trade practices on automobile industry, H5630, H5631 [7JN]
Harbor Maintenance Trust Fund: reduce tax (H.R. 1138), E519 [6MR]
Health: include organ donation forms and information in individual income tax refund payments (H.R. 1889), E1298 [20JN]
———treatment of health care expenses for self-employed individuals, H1222 [6FE]
———treatment of long-term health care insurance (H.R. 1457), E846 [7AP]
Higher Education Accumulation Program: establish to allow tax deductible donations (H.R. 797), E256 [2FE]
Homemakers: treatment of individual retirement accounts (H.R. 708), E191 [26JA]
House of Representatives: preserve constitutional role to originate revenue measures (H. Res. 131), H4192 [5AP], H4380-H4383 [6AP]
———preserve constitutional role to originate revenue measures (H. Res. 131), appeal of the ruling by the Chair, H4382 [6AP]
———Progressive Caucus agenda, E192 [26JA]
House Rules: identification of targeted tax benefits in Committee on Ways and Means (House) reports accompanying revenue bills (H. Res. 133), H4338 [6AP]
———require a three-fifths majority on the passage of legislation increasing income tax rates (H. Res. 26), H1469, H1539-H1541 [9FE]
———require a three-fifths majority on the passage of legislation increasing revenue, H42, H43, H44, H46, H48, H63-H71 [4JA], H414 [20JA], H602, H631, H633, H635-H638, H640, H642, H644, H646, H649, H652 [25JA], H766, H767, H774, H777 [26JA], H894 [31JA]
Housing: affordable housing tax credit, H9567 [27SE]
———creation of low-income housing trust fund relative to tax treatment of mortgage interest, property tax deductions, and inherited property (H.R. 1016), E405 [22FE]
———enable a builder to use the installment method to calculate tax liability under certain specific circumstances, E545 [8MR]
———encourage investment in low-income housing (H.R. 931), E337 [14FE]
———home mortgage interest deduction, E1034 [15MY]
———low-income housing tax credit, H13195, H13200 [17NO]
———provide assistance to first-time homebuyers (H.R. 726), E215 [30JA]
———treatment of academic health centers relative to the exclusion for employer-provided housing (H.R. 1685), E1098 [23MY]
Income: allow nonitemizers a deduction for a portion of their charitable contributions (H.R. 1575), H4517 [3MY]
———allow tax credit to individuals active in neighborhood crime watch organizations (H.R. 2132), E1541 [28JY]
———capital gains rates, H1213 [6FE], H1560 [10FE], H2731 [7MR], H2991 [10MR], H3095 [14MR], H4014, H4029 [30MR], H4253 [5AP], H5168, H5175 [17MY], H8814 [13SE], H13361 [20NO], E18 [4JA], E744 [30MR], E1357 [28JN]
———capital gains rates and indexing of certain assets (H.R. 646), E164 [24JA]
———capital gains rates (H.R. 333), E15 [4JA]
———capital gains rates (H.R. 1042), E437 [24FE]
———capital gains rates relative to sale of principal residence, H4259 [5AP]
———dependent care tax credit, H4251, H4257 [5AP]
———depreciation rules for the alternative minimum tax (H.R. 1092), E474 [1MR]
———earned income tax credit, H4249 [5AP], H5702-H5709 [8JN], H10894, H11208 [26OC], H11382 [30OC], H11462 [31OC], H11790 [7NO]
———earned income tax credit fraud, H9900 [12OC]
———eliminate double tax on dividends and allocate corporate income tax revenues to qualified registered voters (H.R. 430), E179 [26JA]
———establish flat tax rates for individuals and businesses, E1213 [9JN]
———establish flat tax rates for individuals and businesses (H.R. 2060), E1461 [19JY]
———exclusion limitations relative to U.S. citizens working overseas (H.R. 57), E163 [24JA]
———marriage penalty, H5910 [14JN]
———modify the exclusion of gain on certain small business stock (H.R. 1918), E1318 [22JN]
———prevent avoidance through use of foreign trusts (H.R. 2356), E1804 [19SE]
———rates relative to SSI, H3886 [29MR]
———reduce rates and carryover basis of inherited property (H.R. 538), E101 [17JA]
———repeal estate, gift, and generation-skipping transfer taxes (H.R. 1039), E437 [24FE]
———treatment of certain disability benefits received by former police officers or firefighters (H.R. 98), E20 [4JA]
———treatment of deferred compensation plans of State, local government, and tax-exempt organizations (H.R. 1119), E554 [8MR]
———treatment of dividends and interest received by individuals (H.R. 1041), E437 [24FE]
———treatment of estate and gift taxes (H.R. 1099), E470 [1MR]
———treatment of estate and gift taxes (H.R. 1212), E578 [10MR]
———treatment of foreign tax credit and deduction for taxes paid in lieu of income taxes (H.R. 391), E1 [4JA]
———treatment of individuals benefiting from renouncement of citizenship, H4043 [3AP], H4302-H4304 [5AP], H6033-H6036 [15JN], H7232-H7237 [19JY], H8731 [12SE]
———treatment of individuals benefiting from renouncement of citizenship (H.R. 1812), H5987 [15JN], E1222 [9JN]
———treatment of individuals benefiting from renouncement of citizenship and treatment of assets of naturalized citizens or residents, H8941 [14SE]
———treatment of individuals benefiting from renouncement of citizenship and treatment of assets of naturalized citizens or residents (H.R. 1535), H4485 [2MY]
———valuation of stock received by employees for performance of services (H.R. 693), E188 [26JA]
Individual retirement accounts: treatment (H.R. 682), E182 [26JA]
———treatment (H.R. 1389), E776 [4AP]
Insurance: provide tax incentives to encourage health insurance coverage continuity and portability and discourage preexisting condition exclusions (H.R. 1604), E1001 [11MY]
———treatment of medical savings accounts, E1362 [29JN]
———treatment of medical savings accounts (H.R. 1818), E1243 [14JN]
———treatment of mutual life insurance company policyholder dividends and small life insurance company acquisition expenses, H5618 [6JN]
———treatment of mutual life insurance company policyholder dividends and small life insurance company acquisition expenses (H.R. 1497), E865, E870 [7AP], E1242 [14JN]
International organizations: establish estate tax credit for certain employees equivalent to the limited marital deduction (H.R. 1401), E787 [5AP]
Investments: characterization of certain redemption of stock held by corporations (H.R. 1551), E944 [3MY]
———depreciation of certain leasehold improvements (H.R. 1171), E552 [8MR]
———domestic tax credit (H.R. 392), E11 [4JA]
———extend retroactive period during which farm insolvency transactions are exempt from the prior law alternative minimum tax (H.R. 242), E54 [5JA]
———provide exemption to market discount rules for tax-exempt obligations (H.R. 843), E289 [7FE]
———repeal gross income limitation applicable to regulated investment companies (H.R. 1431), E821 [7AP]
———sale of market discount bonds, E309 [9FE]
———treatment of gains on sale of small business stocks (H.R. 645), E164 [24JA]
———treatment of individual retirement accounts (H.R. 334), E10 [4JA]
———treatment of individual retirement accounts (H.R. 682), E178 [25JA]
IRS: conducting of special audits, H7706 [26JY]
———delayed refunds on electronically filed returns, H1691 [14FE]
———enforcement of tax collection rules, E1440 [13JY]
———investigation of National Rifle Association, H5989 [15JN]
———policies, procedures, and appeal process, H7383 [21JY]
———safeguard taxpayer rights (H.R. 2337), H9250 [20SE], E1792 [14SE]
———tax system modernization system funding, H7197, H7198 [19JY]
———treatment of meals provided at fish processing facilities (H.R. 2451), E1885 [29SE]
———wrongful notification of delinquent taxes, H8312 [3AU]
Lawyers and attorneys: treatment of group legal services plans (H.R. 565), E118 [18JA]
Lobbyists: treatment of lobbying expenses for State legislation (H.R. 2434), E1891 [29SE]
Medicare: reform, H4673, H4674, H4675 [10MY], H4799 [11MY], H5630 [7JN]
Minimum wage: deny employers a deduction for payments of excessive compensation (H.R. 620), E143 [20JA]
Mining and mineral resources: provide tax credit for U.S. production of oil and gas (H.R. 985), E379, E381 [16FE]
Motor vehicles: treatment of certain interest on automobile loans (H.R. 1957), E1369 [30JN]
Murdoch, Rupert: targeted business tax benefits, H4040, H4079, H4080, H4085-H4091 [3AP], H4108, H4112, H4116, H4117, H4118, H4119, H4142, H4143, H4150 [4AP], H4186, H4187, H4190, H4191 [5AP], H4339, H4380, H4381, H4398 [6AP]
National Empowerment Television: treatment of funds raised, H1290, H1293, H1294, H1296 [7FE]
National parks and recreation areas: allow individuals to designate percentage of their tax overpayments or to make contributions for units of the National Park System (H.R. 2548), E2060 [26OC]
National Taxpayers Union: criteria utilized for ranking Members on appropriations votes, H4189 [5AP]
Native Americans: treatment of gaming on reservations, H10801 [25OC]
Pensions: church benefit plans (H.R. 528), H13222 [17NO], E112 [17JA]
———corporate use of pension plan funds, H10787-H10790, H10833 [25OC], H11195 [26OC], H11689 [2NO], H11811-H11813 [7NO], H11913, H11915, H11930-H11936 [8NO], H11977, H11979, H11980 [9NO], H12340, H12341 [14NO], E1996 [20OC]
———treatment (H.R. 2037), E1656 [5AU]
———treatment of Government pensions relative to Social Security benefits (H.R. 2272), E1721 [7SE]
Philadelphia, PA: economic recovery, H8312 [3AU]
Political campaigns: credit for in-State contributions to congressional candidates (H.R. 1695), H5487 [24MY]
Power resources: extend nonconventional fuel tax credit (H.R. 2146), E1563 [31JY]
———incentives for the use of alcohol as a fuel (H.R. 2474), E1937 [12OC]
———tax credit for wind and closed-loop biomass energy systems, E2100 [2NO]
———treatment of certain subsidies relative to energy and natural resources (H.R. 2315), E1759, E1761 [12SE]
———treatment of ethanol production by cooperatives (H.R. 2232), E1676 [5AU]
Public debt: allow individuals to designate percentage of their tax overpayments or to make contributions for deficit reduction (H.R. 1442), E822 [7AP]
Public utilities: treatment of conservation expenditures by electric and gas utilities (H.R. 959), E362 [16FE]
———treatment of contributions in aid of construction to a water or wastewater utility (H.R. 957), E362 [16FE]
———treatment of deduction for payments to nuclear decommissioning reserve funds (H.R. 1637), E1034 [15MY]
Railroads: establish intercity passenger rail service trust fund (H.R. 2789), E2389 [19DE]
Rates, H1167 [3FE], H1452, H1454 [8FE], H2724, H2784 [7MR], H2994 [10MR], H3093, H3096 [14MR], H3159, H3160, H3161 [15MR], H3281 [16MR], H3334 [21MR], H3422, H3507, H3508, H3535, H3537, H3538, H3542, H3544 [22MR], H3737, H3786, H3787 [24MR], H4435 [1MY], H4601-H4604 [9MY], H4790 [10MY], H4907 [12MY], H5089, H5157, H5175, H5176, H5179, H5180, H5182, H5184-H5186 [17MY], H5294, H5300 [18MY], H5630 [7JN], H5702-H5709, H5740 [8JN], H5987, H5990, H6036, H6042 [15JN], H6317, H6318 [27JN], H6908-H6910 [12JY], H6919 [13JY], H7263 [20JY], H8333 [3AU], H8519-H8525 [4AU], H8600 [7SE], H8814 [13SE], H8914 [14SE], H9367, H9368 [21SE], H9596, H9656-H9660 [28SE], H9674, H9675, H9677 [29SE], H9778 [10OC], H9794, H9862, H9864, H9866 [11OC], H10062 [13OC], H10210, H10212 [18OC], H10645, H10646, H10647, H10648 [24OC], H10751, H10752, H10753, H10754, H10781-H10791, H10793, H10796-H10805, H10807-H10810, H10828 [25OC], H10850, H10889, H10892, H10895, H11378, H11379 [26OC], H11566 [31OC], H11688, H11689, H11736, H11741-H11747 [2NO], H11834, H11835 [8NO], H12096 [10NO], H12186, H12188 [13NO], H12205, H12327, H12328, H12337-H12344 [14NO], H12377, H12493 [15NO], H13144, H13186, H13197, H13291, H13292, H13293 [17NO], H13354, H13361, H13362 [20NO], H13666 [28NO], H13734, H13736 [29NO], H13852-H13856 [30NO], H13991 [5DE], H14025, H14026 [6DE], H14226 [7DE], H14260 [12DE], H14375 [13DE], H14875, H14876 [14DE], H14935, H14936 [15DE], H15284, H15285 [20DE], H15492, H15535, H15554, H15555, H15556 [21DE], H15578 [22DE], E67 [9JA], E522 [6MR], E1280 [16JN], E2104 [2NO], E2315 [7DE]
Rates (H.R. 1215), H3980, H3981, H3982, H3983, H3984, H3985, H4004, H4014, H4029 [30MR], H4034, H4035, H4036, H4039, H4041, H4042, H4043, H4074, H4077, H4081, H4086-H4091 [3AP], H4107, H4109, H4110, H4112, H4113, H4114, H4115, H4116, H4117, H4118, H4119, H4143, H4144, H4145, H4146, H4147, H4148, H4149, H4150, H4151, H4152, H4153, H4154, H4155, H4156, H4157, H4158, H4159, H4160, H4161, H4163, H4164, H4167-H4171 [4AP], H4180, H4181, H4182, H4183, H4184, H4185, H4186, H4187, H4188, H4189, H4190, H4191, H4192, H4213-H4319, H4329-H4334 [5AP], H4338, H4340, H4341, H4342, H4343, H4399, H4400, H4407-H4410 [6AP], H10866 [26OC], E716, E719, E725 [29MR], E744 [30MR], E761 [3AP], E776 [4AP], E808, E811, E814 [6AP], E825, E827, E835, E840, E869, E872 [7AP], E918, E919 [2MY]
———consideration (H. Res. 128), H4190, H4191, H4192-H4212 [5AP]
Real estate: eliminate marriage penalty relative to one-time exclusion of gain on the sale of a principle residence (H.R. 1660), E1057 [17MY]
———tax credit for rehabilitating historic homes or purchasing newly rehabilitated historic home for use as principal residence (H.R. 1662), E1058 [17MY]
———treatment of investment trusts (H.R. 2121), E1548 [28JY]
Reform, H5626 [7JN]
Republican Party: national agenda, H127, H128, H129, H130, H131, H132 [5JA], H149, H151, H152 [9JA], H182, H188, H207 [11JA], H234, H235 [13JA], H246, H247, H249 [17JA], H299, H300, H307, H308 [18JA], H333, H334, H375, H377-H384 [19JA], H413, H415, H416, H460-H462 [20JA], H479, H482, H483, H484, H487, H529 [23JA], H541, H543, H546, H548, H549, H550, H551, H552, H554 [24JA], H595, H599, H600, H601, H602 [25JA], H693, H697, H787 [26JA], H806, H807, H808 [27JA], H844 [30JA], H897, H899, H900, H901 [31JA], H975, H978, H979, H1038-H1045 [1FE], H1075, H1076, H1077 [2FE], H1159, H1161, H1163, H1165, H1193 [3FE], H1218, H1221 [6FE], H1287, H1288, H1289, H1291, H1292, H1293, H1295, H1297 [7FE], H1376, H1377, H1378, H1440-H1459 [8FE], H1467, H1469, H1472 [9FE], H1559, H1601 [10FE], H1617, H1619, H1620 [13FE], H1698, H1745, H1746, H1747, H1749 [14FE], H1763, H1764, H1765, H1766, H1767 [15FE], H1892, H1893 [16FE], H1909, H1910, H1911, H1955 [21FE], H1971, H1972, H1973, H1974, H1975, H1976, H1977, H1978, H2030-H2041 [22FE], H2070, H2071, H2163 [23FE], H2179, H2180 [24FE], H2231, H2234 [27FE], H2311, H2312, H2316, H2317, H2318, H2319, H2320 [28FE], H2395, H2399, H2477, H2482-H2485 [1MR], H2490, H2493, H2574, H2575 [2MR], H2585 [3MR], H2659, H2660 [6MR], H2729, H2733, H2785, H2791 [7MR], H2814, H2815 [8MR], H2897 [9MR], H2991, H2994, H3041 [10MR], H3051 [13MR], H3088, H3092, H3095, H3096, H3140-H3151 [14MR], H3157, H3158 [15MR], H3279, H3280 [16MR], H3336 [21MR], H3419 [22MR], H3575, H3717 [23MR], H3735 [24MR], H3811, H3812, H3817, H3860 [28MR], H3883, H3970 [29MR], H3979, H3980, H4004 [30MR], H4041, H4077, H4081 [3AP], H4108, H4110, H4111, H4112, H4119, H4145, H4164-H4167 [4AP], H4180, H4181 [5AP], H4337, H4338, H4339, H4340, H4341, H4342, H4366, H4398, H4399, H4400, H4407-H4410 [6AP], H4418, H4419, H4420 [7AP], H4447, H4448, H4449, H4483, H4488-H4494 [2MY], H4514 [3MY], H4674 [10MY], H4801 [11MY], H4956 [15MY], H5061-H5066 [16MY], H5603 [25MY], H6093 [20JN], H6316, H6389, H6392 [27JN], H6824 [11JY], H6906 [12JY], H7168-H7174 [18JY], H7250 [19JY], H7452-H7454 [21JY], H7465, H7468 [24JY], H7920 [28JY], H8166-H8169 [1AU], H8182 [2AU], H8312 [3AU], H8542, H8543, H8544, H8546, H8549 [6SE], H8600, H8602, H8603, H8676-H8682 [7SE], H8731 [12SE], H8812, H8813, H8815, H8895-H8902 [13SE], H8950 [14SE], H9143, H9231 [19SE], H9498-H9501 [25SE], H9508, H9511, H9578-H9585 [27SE], H9598 [28SE], H10062 [13OC], H10849, H10850 [26OC], H11385 [30OC], H11464, H11465 [31OC], H11669-H11677 [1NO], H11747-H11754 [2NO], H11814-H11820 [7NO], H11831, H11832, H11833, H11835, H11908 [8NO], H11978, H11980 [9NO], H12088, H12089 [10NO], H12160, H12162 [13NO], H12195, H12322 [14NO], H13295 [17NO], H13348, H13635 [20NO], H13712 [28NO], H13736 [29NO], H14140 [6DE], H15213, H15272, H15275 [20DE], H15550 [21DE], E41 [5JA], E65 [9JA], E127 [19JA], E182 [26JA], E267 [3FE], E404 [22FE], E429 [24FE], E593, E596 [14MR], E728 [29MR], E790 [5AP], E799, E805 [6AP], E820, E833, E877-E879 [7AP], E1158 [6JN], E1204, E1205 [8JN], E1406 [11JY], E1466 [19JY], E1684 [5AU], E1933 [12OC]
Research: make permanent the credit for increasing research activities (H.R. 803), E259 [2FE], E267 [3FE]
Revenue Reconciliation Act: technical corrections (H.R. 1121), H2641 [3MR]
Securities: repeal special limitations on tax-exempt bond issues (H.R. 677), E174 [25JA]
Senior citizens: taxation rates, H11981 [9NO]
Ships and vessels: treatment of dyed diesel fuel relative to recreational boaters (H.R. 1821), E1238 [14JN]
Small business: deductions for business use of the home (H.R. 953), E364 [16FE]
———establish incentives for employees under a performance-based reward plan (H.R. 647), E164 [24JA]
———extend deduction for health insurance costs of self-employed individuals (H.R. 831), H1910, H1921-H1953, H1956 [21FE], H3845-H3852 [28MR], E401 [22FE]
———extend deduction for health insurance costs of self-employed individuals (H.R. 831), conference report, H3980, H3986, H3996-H4004, H4015 [30MR], H4040, H4043 [3AP], H4186, H4187, H4188, H4191 [5AP], H4380-H4383 [6AP], H8517-H8519 [4AU]
———extend deduction for health insurance costs of self-employed individuals (H.R. 831), consideration (H. Res. 88), H1912-H1921 [21FE]
———extend deduction for health insurance costs of self-employed individuals (H.R. 831), consideration of conference report (H. Res. 121), H3986-H3995 [30MR]
———extend deduction for health insurance costs of self-employed individuals (H.R. 831), motion to recommit, H1951, H1952 [21FE]
———extend deduction for health insurance costs of self-employed individuals (H.R. 831), return enrolled bill (H. Con. Res. 55), H4079, H4080, H4085-H4091 [3AP], H4108, H4112, H4115, H4116, H4117, H4118, H4119, H4141, H4143, H4150 [4AP], H4190 [5AP], H4380 [6AP]
———increase deductions for health insurance costs of self-employed individuals, H795-H798 [26JA]
———increase deductions for health insurance costs of self-employed individuals (H.R. 2435), E1890 [29SE]
———increase deductions for health insurance costs of self-employed individuals (H.R. 335), E3 [4JA]
———increase deductions for health insurance costs of self-employed individuals (H.R. 34), E19 [4JA]
———increase deductions for health insurance costs of self-employed individuals (H.R. 691), E194 [26JA]
———increase deductions for health insurance costs of self-employed individuals (H.R. 76), H1533 [9FE]
———standards for determining employment status of independent contractors (H.R. 1972), E1374 [30JN]
———tax incentives, H15577, H15579, H15580 [22DE]
———treatment of certain depreciable asset expenses (H.R. 954), E367 [16FE]
Social Security: increase earnings limit, repeal increase of taxation of benefits, and provide incentives to purchase long-term care insurance (H.R. 8), H128, H132 [5JA], H3984 [30MR], E200 [27JA]
———treatment of long-term health care insurance (H.R. 2571), E2083 [1NO]
States: tax treatment of certain pension income (H.R. 371), E20 [4JA]
———tax treatment of certain pension income (H.R. 394), H14972-H14975 [18DE], E42 [5JA]
Synthetic fuels: expiration date for refunds (H.R. 2357), E1801 [19SE]
Tax-exempt organizations: excise taxes on excess benefits (H.R. 2316), E1763, E1765 [12SE]
———impose penalties on self-dealing between certain organizations and disqualified persons (H.R. 613), E143 [20JA]
———prevent reclassification of certain dues paid to agricultural and horticultural organizations (H.R. 783), E247 [1FE]
Timber: modify application of passive loss limitations to timber activities (H.R. 902), E323 [13FE]
Tobacco products: increase excise taxes and use revenue for tobacco crop substitution (H.R. 1455), E809 [6AP]
———increase excise taxes on smokeless products and establish a trust fund to reduce use (H.R. 2585), H11770 [6NO]
Tourist trade: promote (H.R. 1083), H10076 [13OC], E1832 [21SE]
Transportation: national policy for infrastructure, H414, H452 [20JA], E1169 [7JN]
———permit tax-exempt financing of certain transportation facilities (H.R. 1790), E1217 [9JN]
Unemployment: economic recovery incentives for areas affected by employment losses in the financial institution and real estate sectors (H.R. 2015), E1416 [12JY]
———nonrecognition of gain on sale of a principal residence by unemployed individuals (H.R. 1149), E533 [7MR]
———permit penalty-free withdrawals from certain retirement accounts by unemployed individuals (H.R. 1148), E533 [7MR]
United Mine Workers of America: treatment of combined benefit fund premiums (H.R. 1370), E1500 [24JY]
Veterans: clarify exclusion from gross income for veterans benefits (H.R. 972), E371 [16FE]
———treatment of certain contributions relative to veterans' reemployment, H11201 [26OC]
Remarks in Senate
Adoption: treatment of expenses (S. 520), S3749 [9MR]
———treatment of expenses (S. 1165), S12259 [10AU]
Agriculture: allocation of alcohol fuels credit to patrons of ethanol-producing cooperatives (S. 1248), S13661 [15SE]
———estate taxes on family farms, S17855 [30NO]
———special estate tax valuation relative to cash rentals of farmland (S. 105), S340 [4JA]
———treatment of certain installment sales as alternative minimum tax preference items (S. 368), S2273 [7FE]
———treatment of income crop insurance proceeds and disaster payments (S. 110), S344 [4JA]
———treatment of livestock sold on account of weather-related conditions (S. 109), S343 [4JA]
———treatment of rollover gain from the sale of farm assets into an individual retirement account (S. 331), S1960 [1FE]
Alaska: charitable deduction for reasonable and necessary expenses of Alaska Native subsistence whaling captains (S. 1229), S13209 [11SE]
Alcoholic beverages: treatment of distilled spirits (S. 1300), S14898 [10OC]
———treatment of hard apple cider (S. 401), S2649 [14FE]
———treatment of hard apple cider (S. 1146), S12229 [10AU]
Animals: modify application of passive loss limitations to equine activities (S. 1171), S12270 [10AU]
Appropriations: require separate enrollment of tax expenditures and spending items in revenue and appropriations legislation, S4330-S4338 [22MR]
———require separate enrollment of tax expenditures and spending items in revenue and appropriations legislation (S. 137), S392 [4JA]
Aviation: repeal increase in transportation fuel tax applicable to commercial aviation (S. 304), S16156 [27OC]
———repeal increase in transportation fuels tax applicable to commercial aviation (S. 304), S2070 [2FE]
Bennington, Rita: relief (S. 1240), S13620 [14SE]
Bipartisan Commission on Entitlements and Tax Reform: report, S1690-S1695 [27JA]
Broadcasting: promote diversity in ownership of radio and television stations, S3943 [15MR]
———repeal nonrecognition of gain on sales and exchanges effectuating policies of the FCC (H.R. 831), S4532-S4544, S4546-S4559 [24MR], S4603 [27MR], S4684 [28MR]
———repeal nonrecognition of gain on sales and exchanges effectuating policies of the FCC (H.R. 831), conference report, S4974-S4984 [31MR], S5026, S5027, S5030-S5046 [3AP], S5183-S5185 [5AP], S5538 [7AP]
———repeal nonrecognition of gain on sales and exchanges effectuating policies of the FCC (H.R. 831), unanimous-consent agreement, S4521 [23MR]
Budget: allow individuals to designate percentage of their tax liability to reduce the national debt (S. 1108), S11204 [2AU]
———balance, S14609-S14611 [29SE]
———continuation of the low-income housing tax credit, S16065, S16066 [27OC]
———deficit reduction versus tax cuts, S4256-S4259 [21MR], S4310-S4321, S4322, S4358 [22MR], S4451-S4460 [23MR]
———deficit reduction versus tax cuts (S. Res. 83), S3427 [2MR]
———funding of labor programs relative to tax deductions, S7443 [25MY]
———identifying and controlling tax expenditures, S7429, S7430 [25MY]
———modify the definition of targeted tax benefit, S4301-S4310, S4322, S4324 [22MR]
———procedural identification and control of tax expenditures (S. 98), S326, S327 [4JA], S681 [9JA]
———reconciliation process, S15181-S15183, S15188, S15192, S15193, S15194, S15201, S15205, S15207-S15210 [17OC], S15272, S15273, S15275 [18OC], S15326-S15335, S15369 [19OC], S15380, S15390, S15393, S15409-S15414 [20OC], S18780 [16DE]
———reduction of tax cut and application of savings to education, S7081-S7101, S7112-S7116 [22MY]
———reduction of tax cut and application of savings to Federal aid programs, S7181-S7185 [23MY]
———reduction of tax cut and application of savings to medicare and medicaid, S6966-S6982 [19MY], S7027-S7078 [22MY]
———reduction of tax cut and application of savings to public welfare programs, S7353 [24MY]
———reduction of tax expenditures and application of savings to the deficit, S7438, S7439 [25MY]
———reduction of tax expenditures and application of savings to veterans programs, S7435, S7436 [25MY]
———tax expenditures, S2685-S2693 [15FE]
———treatment of Social Security under a constitutional amendment to require balanced, S1336 [23JA], S1583-S1598 [26JA], S1900-S1910, S1914-S1919, S1963 [1FE], S2308-S2324, S2326 [8FE], S2355-S2392, S2394-S2397 [9FE], S2449-S2453, S2457-S2462, S2465-S2480 [10FE], S2538-S2564 [13FE], S2583-S2595 [14FE], S2794, S2795 [16FE], S2995, S3009-S3014, S3022, S3028-S3033 [23FE], S3179-S3185, S3203, S3209 [27FE], S3236-S3240, S3301, S3302 [28FE], S3316 [2MR], S3443-S3445, S3449-S3451, S3453, S3456-S3459 [3MR], S3485-S3489 [6MR], S3573-S3575 [7MR], S3825, S3826, S3827-S3829 [13MR], S4562-S4564 [24MR]
———treatment of Social Security under a constitutional amendment to require balanced (S. 290), S1638 [26JA], S1730 [30JA]
Business and industry: alternative minimum tax for corporations, S5295 [6AP]
———business meal and entertainment expense deductions (S. 216), S906, S907 [12JA]
———deductibility of business meal expenses for individuals who are subject to Federal limitations on hours of service (S. 434), S2828 [16FE]
———depreciable life of semiconductor manufacturing equipment (S. 833), S7015 [19MY]
———eliminate certain business and corporate tax deductions, S15821-S15823 [26OC], S15982 [27OC]
———enforcement of corporate tax laws, S12200 [10AU]
———limit deduction for health care costs by employers who terminate promised retiree health benefits (S. 827), S6916 [18MY]
———permanent extension of the transition rule for certain publicly traded partnerships (S. 1172), S12271 [10AU]
———qualification and eligibility requirements for S corporations and shareholders, S15794 [26OC]
———qualification and eligibility requirements for S corporations and shareholders (S. 758), S6171-S6177 [4MY]
———tax deductibility of compensation paid to employees relative to Social Security earnings penalty, S15795, S15796 [26OC]
———treatment of businesses operating abroad (S. 1355), S15498 [23OC], S15583 [24OC]
———treatment of foreign manufacturing subsidiaries by domestic corporations, S16086, S16087 [27OC]
———treatment of income of controlled foreign corporations attributable to imported property, S15815, S15816 [26OC]
———updating tax regulations for foreign companies operating in the U.S., S10331 [20JY]
Capital gains: treatment of short-term and long-term capital gains (S. 924), S8493 [15JN]
Charities: treatment of charitable contributions to private organizations providing assistance to the poor (S. 893), S7923 [7JN]
———treatment of contributions to poverty assistance organizations, S12906, S12924 [8SE], S13497-S13504 [13SE]
———treatment of contributions to poverty assistance organizations (S. 1079), S10822-S10824 [27JY]
———treatment of monetary contributions to charities serving the poor by individuals volunteering for such charities (S. 846), S7237-S7239, S7245-S7247 [23MY]
Children and youth: credits for individuals with children, S15807, S15808 [26OC], S16461 [1NO]
———treatment of adoption expenses, S13584-S13588 [14SE]
Christian Coalition: national agenda, S6793 [17MY], S7261 [23MY]
Congress: require a three-fifths majority on the passage of legislation increasing revenue, S2679-S2685 [15FE], S2778-S2782, S2787-S2811 [16FE], S2921-S2938 [22FE], S3028-S3033 [23FE], S3175 [27FE], S3299 [28FE]
Consumer Price Index: calculation of rate of inflation, S15445-S15447 [23OC]
———calculation of rate of inflation (S. 821), S6913-S6916 [18MY]
———calculation of rate of inflation (S. Res. 63), S1125 [18JA]
Courts: clarify the remedial jurisdiction of inferior Federal courts relative to taxation (S. 51), S275 [4JA]
———taxation of punitive damage awards in wrongful death actions, S15998 [27OC]
Democratic Party: national agenda, S14-S18 [4JA], S1703 [27JA]
District of Columbia: use of tax revenues for construction of new convention center and sports arena and operation of current convention center (H.R. 2108), S12513, S12514 [11AU]
Domestic policy: impose value added tax to reduce deficit and finance health care reform (S. 237), S1072 [18JA]
Drugs: credit for clinical testing expenses for certain drugs for rare diseases or conditions (S. 1052), S10426 [20JY]
Economy: encourage capital formation for the development of new business (S. 1053), S13377, S13378 [12SE]
Education: funding for Pell Grant Program relative to corporate taxation, S7427 [25MY]
———national system funding relative to corporate taxation, S7426 [25MY]
———treatment of certain savings accounts (S. 386), S2494 [10FE]
———treatment of employer-provided educational assistance (S. 1095), S10968, S10969 [31JY]
———treatment of higher education tuition and student loan interest (S. 242), S1093, S1094 [18JA]
———treatment of student loan interest (S. 1273), S14312 [26SE]
———tuition income tax credit, S15812, S15813 [26OC]
Employment: incentives for employers to hire displaced workers relative to closure, realignment, or downsizing of military installations (S. 408), S2654 [14FE]
———tax credit for defense industries to invest in worker retraining and retooling (S. 409), S2654 [14FE]
———work opportunities tax credit, S15683 [25OC]
Estate tax: exclusion of gross taxes of a decedent relative to certain land subject to qualified conservation easements (S. 910), S8117 [9JN]
———treatment of family-owned business interests (S. 161), S486 [5JA]
———treatment of family-owned businesses, S16029 [27OC]
———treatment of family-owned businesses (S. 1086), S10876-S10878 [28JY]
Families and domestic relations: provide credits for families (S. 1134), S12081, S12082 [9AU], S12210 [10AU]
———provide tax credits and encourage savings and investment (S. 568), S4094 [16MR]
Family and domestic relations: tax credit for adoption of child, S16003 [27OC]
Federal-State relations: protection of children, pregnant women, and the elderly relative to ban on unfunded Federal mandates, S1403 [24JA]
Finacial institutions: treatment of bad debt reserves of financial institutions which are required to convert to banks, S16006 [27OC]
Financial institutions: tax deduction for loans to employee stock ownership plans, S16033, S16034 [27OC]
———treatment of common trust fund transfers relative to mutual fund investments (S. 1032), S9914 [13JY]
Firearms: exempt small manufacturers, producers, and importers from firearms excise tax (S. 1161), S12255 [10AU]
———taxation of the transfer or sale of certain ammunition (S. 119), S367 [4JA]
———taxation of the transfer or sale of certain ammunition (S. 124), S372 [4JA]
Food: deductibility of meal expenses for those subject to Dept. of Transportation hours of service regulations, S16006 [27OC]
———treatment of cane sugar produced in the Everglades Agricultural Area (S. 1377), S16508 [1NO]
Foreign trade: Generalized System of Preferences renewal, S19013 [20DE]
Gale, Joseph H.: nomination to be U.S. Tax Court judge, S19288 [22DE]
Government: reduce fee delinquencies and improve debt-collection (S. 1234), S13624 [14SE]
Health: include organ donation forms and information in individual income tax refund payments (S. 948), S8709 [20JN]
———treatment of long-term health care insurance, S15811 [26OC]
———treatment of long-term health care insurance (S. 411), S2655 [14FE]
———treatment of long-term health care insurance (S. 423), S2759 [15FE], S3065 [23FE]
———treatment of long-term health care services and insurance (S. 1177), S12273-S12275 [10AU]
Health care facilities: excise tax exemption for certain emergency medical transportation by air ambulance (S. 358), S2213 [6FE]
———treatment of employer-provided housing of academic health centers (S. 1162), S12255 [10AU]
Historic buildings: treatment of historic home rehabilitation or purchase (S. 1002), S9449 [29JN], S9565 [30JN]
Homemakers: treatment of individual retirement accounts (S. 287), S1627, S1628 [26JA]
Housing: affordable housing tax credit, S14098, S14100 [21SE]
———encourage investment in low-income housing (S. 354), S2134 [3FE]
———mortgage interest payment deduction for first- or second-time homebuyers (S. Res. 117), S6357 [9MY]
———treatment of residential leaseholds (S. 973), S9179 [27JN]
Income: allow one-time election of interest rate to be used for calculating pension cashouts (S. 1258), S13742 [18SE]
———capital gains rate on stock of certain farmers' cooperatives (S. 1481), S18739 [15DE]
———capital gains rates, S4002-S4004 [16MR], S7161 [23MY], S13182 [11SE], S15766, S15789-S15791 [26OC], S16063 [27OC], S16835 [8NO]
———capital gains rates (S. 182), S671 [9JA]
———capital gains rates (S. 959), S8949-S8954 [22JN]
———dependent care tax credit (S. 264), S1443 [24JA]
———depreciation rules for the alternative minimum tax, S16061 [27OC]
———depreciation rules for the alternative minimum tax (S. 1000), S9445, S9446 [29JN]
———depreciation rules for the alternative minimum tax (S. 1160), S12254 [10AU], S12421 [11AU]
———earned income tax credit, S7449 [25MY], S15672, S15676-S15683 [25OC], S15709-S15713, S15777 [26OC], S16463 [1NO], S17146 [16NO]
———eligibility for the earned income tax credit, and treatment of individuals benefiting from foreign trusts or renouncement of citizenship (S. 453), S2854 [16FE]
———establish flat tax rates for individuals and businesses (S. 1038), S10009 [14JY]
———establish flat tax rates for individuals and businesses (S. 1050), S10320 [19JY]
———establish flat tax rates for individuals and businesses (S. 488), S3416-S3422 [2MR]
———exempt from income tax individuals who are killed as a result of terrorist actions (S. 986), S9431 [29JN]
———increase the personal exemption for dependents (S. 147), S407 [4JA]
———limit applicability of the generation-skipping transfer tax (S. 1170), S12270 [10AU]
———permit tax-free rollover of certain payments made by employers to separated employees (S. 501), S3522 [6MR]
———prevent avoidance through use of foreign trusts (S. 1261), S13859 [19SE]
———prevent fraud and abuse relative to the earned income tax credit (S. 899), S8404 [14JN]
———repeal estate, gift, and generation-skipping transfer taxes (S. 628), S4660 [27MR]
———restructure income tax system (S. 722), S5664-S5674 [25AP], S13378 [12SE]
———treatment of capital gains, S16030 [27OC]
———treatment of certain disability benefits received by former police officers or firefighters (S. 502), S3522 [6MR]
———treatment of corporate dividend payments and interest deductions (S. 701), S5447 [6AP]
———treatment of estate and gift taxes (S. 867), S7615 [26MY]
———treatment of gifts of publicly-traded stock to certain private foundations (S. 789), S6464 [10MY]
———treatment of individuals benefiting from renouncement of citizenship, S4974-S4978 [31MR], S5044, S5045 [3AP], S5183-S5185 [5AP], S5305-S5322, S5366 [6AP], S7451, S7452 [25MY], S7802 [7JN]
———treatment of individuals benefiting from renouncement of citizenship (H.R. 1812), S8984 [23JN], S9602 [10JY]
———treatment of individuals benefiting from renouncement of citizenship and treatment of assets of naturalized citizens or residents (S. 700), S5443-S5447 [6AP]
Individual retirement accounts: availability (S. 1310), S15035 [11OC]
Insurance: exemptions for health risk pools (S. 539), S3811 [10MR]
———insurance reserve treatment of financial guaranty insurance (S. 1106), S11203 [2AU]
———treatment of medical savings accounts, S1258 [20JA]
———treatment of medical savings accounts (S. 1247), S13660 [15SE]
———treatment of medical savings accounts (S. 1249), S13662 [15SE]
Investments: characterization of certain redemption of stock held by corporations (S. 750), S6090 [3MY]
———credit for business investments in economically distressed areas, S16056 [27OC]
———credit for business investments in economically distressed areas (S. 1252), S13737, S13738 [18SE]
———credit for business investments in economically distressed areas (S. 743), S6007 [2MY]
———deduction of partnership expenses under the minimum tax (S. 1100), S11107-S11109 [1AU]
———exemption for certain common investment funds (S. 793), S6519 [11MY]
———incentives to encourage small investors (S. 181), S671 [9JA]
———treatment of individual retirement accounts (S. 12), S165 [4JA]
———treatment of municipal bonds, S13378 [12SE]
———treatment of trusts for individuals who are disabled or for education (S. 657), S4993 [31MR]
IRS: antifraud compliance initiative, S7325, S7326-S7327 [24MY]
———funding for additional agents, S17072 [15NO]
———increase opportunities for small businesses and taxpayers (S. 1299), S14883-S14885 [10OC]
———initiate program to use private law firms and debt collection agencies in collection activities, S11537 [5AU], S12000-S12002 [9AU]
———law enforcement efforts, S11554 [5AU]
———prevent unauthorized inspection of tax return information (S. 670), S5148 [4AP]
———safeguard taxpayer rights (S. 258), S1369, S1370, S1372 [23JA]
———treatment of taxpayers, S16673 [3NO]
———use of private sector for collection activities, S14394-S14396 [27SE], S17068, S17072-S17077 [15NO]
Judges: restrict the location of judicial conferences and meetings, S14648-S14651 [29SE]
Land use: private property rights, S8877 [22JN]
Lawyers and attorneys: treatment of group legal service plans (S. 997), S9444 [29JN]
Lobbyists: tax deductibility of lobbying expenses, S10595 [25JY]
Local government: authorize Government payments in lieu of taxes for nontaxable lands of the unorganized boroughs in Alaska (S. 1010), S9534 [30JN]
Local governments: authorize Government payments in lieu of taxes for nontaxable Indian lands (S. 560), S3967 [15MR]
Lumber industry: deduction for travel expenses of loggers (S. 107), S342 [4JA]
Mail-order sales: collection of State and local taxes on mail-order transactions (S. 545), S3840, S3841, S3845-S3847 [13MR]
Medicare: reform, S7431-S7433 [25MY], S14137-S14144 [22SE]
Mining and mineral resources: eliminate percentage depletion allowance for certain mineral substances, S16030 [27OC]
———eliminate the percentage depletion allowance for asbestos, lead, mercury, and uranium (S. 1022), S9718, S9719 [11JY]
———Federal mining operations tax rates, S18315 [11DE]
———provide tax credit for the production of oil and natural gas from marginal and new wells (S. 32), S226-S228 [4JA]
Minnesota Tax Freedom Day: observance, S6647 [15MY]
Motor vehicles: deduction for charitable use of passenger automobiles (S. 106), S341 [4JA]
National Commission on Restructuring the IRS: establish, S11542 [5AU]
Native Americans: allow Indian tribes to receive charitable contributions (S. 113), S346 [4JA]
———promote tax credits for private investments on Indian reservations (S. 1303), S14900-S14902 [10OC]
———treatment of income derived by a member of an Indian tribe from natural resources (S. 1307), S14900-S14902 [10OC]
———treatment of tax-exempt bonds issued from Indian tribal governments (S. 1306), S14900-S14902 [10OC]
———treatment of unemployment compensation from Indian tribal governments (S. 1305), S14900-S14902 [10OC]
Nonprofit organizations: treatment of gambling proceeds (S. 751), S6091 [3MY]
Pensions: church benefit plans (S. 881), S7697 [5JN]
———corporate use of pension plan funds, S15764, S15818-S15821 [26OC], S15981 [27OC], S16830 [8NO]
———simplify reporting requirements for pension payments (S. 1006), S9517, S9526, S9527 [30JN]
———treatment of Indian tribal governments and their employees (S. 1304), S14900-S14902 [10OC]
———treatment of Indian tribal governments and their employees (S. 1313), S15040 [11OC]
Personal property: collection of certain State and local taxes relative to the sale, delivery, and use, S1058, S1062, S1065-S1067 [18JA], S1150-S1158 [19JA]
Power resources: energy investment credit for solar energy and geothermal property (S. 108), S343 [4JA]
———incentives to encourage domestic production of oil and gas (S. 447), S2844 [16FE]
———incentives to encourage domestic production of oil and gas (S. 451), S2847 [16FE]
———tax credit for fuels produced by offshore deep-water projects (S. 35), S226-S228 [4JA]
———treatment of geological, geophysical, and surface casing costs similar to intangible drilling and development costs (S. 34), S226-S228 [4JA]
Public utilities: treatment of contributions in aid of construction to a water or wastewater utility (S. 448), S2844 [16FE]
Public welfare programs: allow States to use an income tax intercept to collect overpayments in assistance, S13206 [11SE]
Rates, S26 [4JA], S1020 [18JA], S1558-S1564 [26JA], S1709 [27JA], S3768, S3776-S3780 [10MR], S3841 [13MR], S3855-S3859 [14MR], S4001, S4004 [16MR], S5087-S5091 [4AP], S6133-S6135 [4MY], S6584 [12MY], S6735 [16MY], S7007 [19MY], S7138, S7161-S7179, S7203-S7208, S7227-S7229 [23MY], S7308, S7309, S7364 [24MY], S7419, S7433, S7440-S7442 [25MY], S7802 [7JN], S8533, S8534 [16JN], S8979-S8981, S8985-S8989 [23JN], S9296, S9300-S9302 [28JN], S9363, S9364, S9370-S9371 [29JN], S9643 [10JY], S12423, S12426 [11AU], S14125, S14126 [22SE], S14147-S14151 [25SE], S14393 [27SE], S15002 [11OC], S15189 [17OC], S15313, S15314, S15319, S15322, S15330-S15333 [19OC], S15420, S15483-S15486, S15491-S15493 [23OC], S15610, S15615, S15666, S15677 [25OC], S15709, S15750-S15757, S15781, S15974 [26OC], S16004, S16015, S16035, S16041, S16053, S16055, S16056, S16058, S16068-S16071, S16075, S16084-S16086, S16088-S16094 [27OC], S16581, S16583, S16584 [2NO], S16642, S16674, S16691-S16695 [3NO], S16716 [7NO], S17171-S17178 [16NO], S17231-S17245, S17315 [17NO], S17446, S17447 [18NO], S17503 [20NO], S17522 [27NO], S18719, S18722, S18726-S18729 [15DE], S18778-S18780 [16DE], S18800, S18810 [18DE]
Rates (H.R. 1215), S5294-S5298 [6AP]
Real estate: treatment of investment trusts (S. 1297), S14745 [29SE]
Real property: scoring of assets sales, S16024 [27OC]
Recycling: treat recycling facilities as exempt facilities under tax-exempt bond rules (S. 563), S3969 [15MR]
Republican Party: national agenda, S11-S13, S19-S21 [4JA], S610 [9JA], S821-S824 [12JA], S3089 [24FE], S3715, S3718 [9MR], S3826 [13MR], S4394 [22MR], S5091-S5094 [4AP], S5162, S5166-S5170, S5176-S5179, S5185-S5187 [5AP], S5277-S5282, S5288, S5293, S5304, S5383 [6AP], S5527, S5528-S5530, S5534, S5540-S5542, S5553, S5558 [7AP], S5620-S5623, S5631 [25AP], S5739-S5741 [27AP], S5865-S5869 [1MY], S6019 [3MY], S6131-S6133 [4MY], S6366 [9MY], S8419 [15JN], S9031 [26JN], S15156 [13OC], S15191 [17OC], S16568, S16570 [2NO], S18983 [20DE]
Research: make permanent the credit for increasing research activities (S. 351), S2124 [3FE]
Safety: tax credit for purchase of child restraint systems for motor vehicles (S. 81), S293 [4JA]
School bus drivers: computation of adjusted gross income (S. 500), S3521 [6MR]
———treatment of operating expenses (S. 499), S3521 [6MR]
Senate Rules: require a three-fifths majority on the passage of legislation increasing income tax rates, S1906 [1FE]
Ships and vessels: exclude ferries from the excise tax intended for gambling vessels (S. 1067), S10568 [24JY]
———treatment of dyed diesel fuel relative to recreational boaters (S. 1034), S9998 [14JY]
———treatment of dyed diesel fuel relative to recreational boaters (S. 478), S3222 [27FE], S5159 [4AP]
Small business: deductions for business use of the home, S16032, S16033 [27OC]
———deductions for business use of the home (S. 327), S1958, S1959 [1FE]
———effects of Government regulation and tax policy, S5533 [7AP]
———extend deduction for health insurance costs of self-employed individuals, S15808-S15811 [26OC]
———extend deduction for health insurance costs of self-employed individuals (H.R. 831), S4532-S4544, S4546-S4559 [24MR], S4603 [27MR], S4684 [28MR]
———extend deduction for health insurance costs of self-employed individuals (H.R. 831), conference report, S4974-S4984 [31MR], S5026, S5027, S5030-S5046 [3AP], S5183-S5185 [5AP], S5538 [7AP], S8183 [12JN]
———extend deduction for health insurance costs of self-employed individuals (H.R. 831), unanimous-consent agreement, S4521 [23MR]
———health care tax credit and cost analysis of legislative proposals (S. 521), S3750 [9MR]
———increase deductions for health insurance costs of self-employed individuals (S. 111), S345 [4JA], S1635 [26JA]
———increase deductions for health insurance costs of self-employed individuals (S. 262), S1442 [24JA], S1635 [26JA]
———increase deductions for health insurance costs of self-employed individuals (S. 367), S2272 [7FE]
———relief for family-owned businesses, S8082 [9JN], S8183 [12JN]
Social Security: diversion of percentage of payroll tax payments into personal investment plans (S. 824), S6913-S6916 [18MY]
———increase normal and early retirement ages (S. 818), S6913-S6916 [18MY]
———tax treatment of benefits (S. 50), S273-S275 [4JA]
Sports: taxpayer financed sports stadiums, S16721 [7NO]
States: provide that overpayments shall be reduced by the amount of past-due enforceable State tax obligations (S. 1408), S16922 [9NO]
———tax treatment of certain pension income (H.R. 394), S19129 [21DE], S19235, S19273 [22DE], S19296 [27DE]
———tax treatment of certain pension income (H.R. 394), placed on calendar, S19019 [20DE]
———tax treatment of certain pension income (S. 44), S254 [4JA], S5078 [3AP]
Synthetic fuels: phase-out of subsidies for alcohol fuels produced from feedstocks eligible for Federal agricultural subsidies (S. 1066), S10567, S10568 [24JY]
Taxpayers: middle class tax relief (S. 452), S2848, S2854 [16FE]
Telephones: treatment of certain income received by a cooperative telephone company (S. 112), S345 [4JA]
Timber: modify credit and amortization of reforestation expenses and the application of passive loss limitations to timber activities (S. 508), S3608 [7MR]
Tobacco products: health risks to children and application of excise taxes to decrease usage by minors (S. Res. 159), S11790 [7AU]
———increase excise taxes and use revenue for tobacco crop substitution (S. 598), S4381 [22MR]
———increase excise taxes and use revenue for tobacco crop substitution (S. 804), S6689 [15MY]
———treatment of advertising and promotional expenses (S. 596), S4378, S4379 [22MR]
Transportation: increase motor fuel tax to fund mass transit, Amtrak, and surface transportation infrastructure (S. 665), S5143 [4AP]
———permit tax-exempt financing of certain transportation facilities (S. 1199), S12404-S12409 [11AU]
Treaties and agreements: ratification of tax conventions, S12522, S12523 [11AU]
Unemployment: permit penalty-free withdrawals from certain retirement accounts by unemployed individuals (S. 1381), S16626 [2NO]
United Mine Workers of America: treatment of combined benefit fund premiums (S. 1179), S12277-S12279 [10AU]
———treatment of combined benefit fund premiums (S. 878), S10336 [20JY]
Ute Indian tribe: restore tax exemption on proceeds received from settlements and distributions to mixed-blood members (S. 913), S8119 [9JN]
Veterans: eligibility for mortgage revenue bond financing (S. 417), S2661 [14FE]
———eligibility for mortgage revenue bond financing (S. 912), S8119 [9JN]
———limit compensation for mentally disabled veterans, S14286-S14289 [26SE], S14338-S14341 [27SE], S15703 [25OC]
———medical care funding, S14290-S14295 [26SE], S14341 [27SE]
———tax treatment of contributions to pension plans by veterans who have returned to employment (S. 831), S7014 [19MY]
———treatment of allowances and benefits relative to gross income (S. 297), S1788 [30JA]
Volunteer workers: treatment of length of service awards for volunteer firefighters and emergency medical service personnel (S. 1232), S13473 [12SE]
Voter Turnout Enhancement Study Commission: establish (S. 686), S5413 [6AP]
Weapons: simplify the assessment and collection of excise taxes on arrows (S. 815), S6818 [17MY]
Reports
Religion in the Public Schools—A Joint Statement of Current Law, S7261-S7263 [23MY]
Revisiting the Line-Item Veto: Association of the Bar of the City of New York, S4447-S4449 [23MR]
Tax Policy—Tax Expenditures Deserve More Scrutiny: GAO, S2687-S2688 [15FE]
Toward a More Accurate Measure of the Cost of Living: Advisory Commission To Study the Consumer Price Index, S15456-S15462 [23OC]
Treatment of Social Security Under a Constitutional Amendment To Require Balanced Budget: David Koitz, Congressional Research Service, S2477-S2480 [10FE]
Reports filed
Consideration of Conference Report on H.R. 831, Self-Employed Health Insurance Tax Deduction and Nonrecognition of Gain on Exchanges for Certain FCC Policies: Committee on Rules (House) (H. Res. 121) (H. Rept. 104-93), H3974 [29MR]
Consideration of H. Con. Res. 17, Treatment of Social Security Under a Constitutional Amendment To Require a Balanced Budget: Committee on Rules (House) (H. Res. 44) (H. Rept. 104-4), H592 [24JA]
Consideration of H.R. 831, Extend Deduction for Health Insurance Costs of Self-Employed Individuals: Committee on Rules (House) (H. Res. 88) (H. Rept. 104-38), H1907 [16FE]
Consideration of H.R. 831, Repeal Nonrecognition of Gain on Sales and Exchanges Effectuating Policies of the FCC: Committee on Rules (House) (H. Res. 88) (H. Rept. 104-38), H1907 [16FE]
Consideration of H.R. 1215, Contract With America Tax Relief Act: Committee on Rules (House) (H. Res. 128) (H. Rept. 104-100), H4176 [4AP]
District of Columbia Use of Tax Revenues for Construction of New Convention Center and Sports Arena and Operation of Current Convention Center: Committee on Government Reform and Oversight (House) (H.R. 2108) (H. Rept. 104-227), H8307 [2AU]
Extend Deduction for Health Insurance Costs of Self-Employed Individuals and Repeal Nonrecognition of Gain on Sales and Exchanges Effectuating Policies of the FCC: Committee on Ways and Means (House) (H.R. 831) (H. Rept. 104-32), H1751 [14FE]
Extend Tax Deduction for Health Insurance Costs of Self-Employed Individuals and Repeal Nonrecognition of Gain on Sales and Exchanges Effectuating Policies of the FCC: Committee of Conference (H.R. 831) (H. Rept. 104-92), H3974 [29MR]
Intercity Passenger Rail Taxation Trust Fund Establishment: Committee on Finance (Senate) (S. 1395) (S. Rept. 104-168), S16657 [3NO]
Nomination of Joseph H. Gale To Be U.S. Tax Court Judge: Committee on Finance (Senate), S17865 [30NO]
Semiconductor Investment Act: Committee on Banking, Housing, and Urban Affairs (Senate) (S. 833) (S. Rept. 104-133), S12079 [9AU]
State Tax Treatment of Certain Pension Income: Committee on the Judiciary (House) (H.R. 394) (H. Rept. 104-389), H14237 [7DE]
Tax Deductions for Health Insurance Costs of Self-Employed Individuals and Treatment of Gain on Sales and Exchanges Effectuating Policies of the FCC: Committee on Finance (Senate) (H.R. 831) (S. Rept. 104-16), S4262 [21MR]
Tax Treatment of Individuals Benefiting From Renouncement of Citizenship: Committee on Ways and Means (House) (H.R. 1812) (H. Rept. 104-145), H6082 [16JN]
Treatment of Bad Debt Reserves of Financial Institutions Which Are Required To Convert to Banks: Committee on Ways and Means (House) (H.R. 2494) (H. Rept. 104-324), H11829 [7NO]
Use of District of Columbia Tax Revenues for the Construction of New Convention Center and Sports Arena and Operation of Current Convention Center: Committee on Governmental Affairs (Senate) (H.R. 2108), S12213 [10AU]
Reports to constituents
Hamilton, Representative: Agenda For the Nation, E1189 [8JN]
———Balanced Budget Plans, E1188 [8JN]
———Contract With America, E931 [3MY]
———Income Inequality in America, E2084 [1NO]
———President's 1996 Budget, E355 [16FE]
———Tax Reform, E1516 [26JY]
Resolution of Ratification
Convention on Income Tax With Canada, S12214 [10AU], S12523 [11AU]
Convention on Income Tax With France, S12214 [10AU], S12523 [11AU]
Convention on Income Tax With Mexico, S12213 [10AU], S12523 [11AU]
Convention on Income Tax With Portugal, S12214 [10AU], S12523 [11AU]
Convention on Income Tax With Sweden, S12213 [10AU], S12523 [11AU]
Convention on Income Tax With Ukraine, S12213 [10AU], S12523 [11AU]
Resolutions by organizations
Aviation fuel tax: National Aerospace Workforce Coalition, S16156 [27OC]
Republican Party national agenda: Carmel, NY, Republican Committee, E1158 [6JN]
Super majority votes for tax increases: Barrow County, GA, Republican Party, E129 [19JA]
Rulings of the Chair
House of Representatives: preserve constitutional role to originate revenue measures (H. Res. 131), H4381 [6AP]
Rates (H.R. 1215), H4317 [5AP]
Statements
Collection of Certain State and Local Taxes Relative to the Sale, Delivery, and Use of Personal Property: Senator Packwood, S1153 [19JA]
Corporate Use of Pension Plan Funds: Robert B. Reich, Sec. of Labor, H11196 [26OC]
Flat Tax Proposal: Robert Hall and Alvin Rabushka, S3418, S3419, S3421 [2MR]
Flat Tax Rates for Individuals and Businesses: Louis T. March, Representative Government Education Foundation, Inc., E1214 [9JN]
Repeal of Corporate Welfare in the Tax Code, S15982-S15986 [27OC]
Require a Three-Fifths Majority House Vote on the Passage of Legislation Increasing Income Tax Rates: Becky Cain, League of Women Voters, H1541 [9FE]
Tax Deduction for Health Insurance Costs of Self-Employed Individuals and Repeal Nonrecognition of Gain on Sales and Exchanges Effectuating Policies of the FCC: Executive Office of the President, S4556 [24MR]
Tax Deduction for Health Insurance Costs of Self-Employed Individuals and Repeal of Nonrecognition of Gain on Sales and Exchanges Effectuating Policies of the FCC: President Clinton, H1913 [21FE]
Why the FCC's Tax Certificate Policy Should Be Retained: Minority Media and Telecommunications Council, E400 [22FE]
Studies
$500-Per-Child Tax Credit Means One Month's Food and Mortgage for a Typical American Family: Scott A. Hodge and Grover M. Hermann, Heritage Foundation, S18120 [7DE]
National Economic Impact of Alameda Transportation Corridor: BST Associates (business), S12406-S12408 [11AU]
What a Balanced Federal Budget With Tax Cuts Would Mean for Family College Costs: John S. Barry, Heritage Foundation, S18123 [7DE]
Summaries
American Family Farm and Ranch Protection Act (S. 910), S8118 [9JN]
Bringing Opportunity To Our Small Business and Taxpayers Act (S. 1299), S14898 [10OC]
Capital Formation Act (S. 959), S8953 [22JN]
Capital Gains Tax Rates (H.R. 333), E15 [4JA]
Comprehensive Charity Reform Act (S. 1079), S10825 [27JY]
Earned Income Tax Credit Fraud Prevention Act (S. 899), S8405 [14JN]
Election of Taxable Fiscal Year for Partnerships and S Corporations (H.R. 1661), E1055 [17MY]
Flat Tax Rates for Individuals and Businesses (H.R. 2060), E1461 [19JY]
Gephardt Motion To Recommit Contract With America Tax Relief Act, H4332 [5AP]
Increase Excise Taxes and Use Revenue for Tobacco Crop Substitution (H.R. 1455), E810 [6AP]
IRS Antifraud Compliance Initiative, S7326 [24MY]
Pension Simplification Act (S. 1006), S9525 [30JN]
Phase-Out of Tax Subsidies for Alcohol Fuels Produced From Feedstocks Eligible for Federal Agricultural Subsidies (S. 1066), S10568 [24JY]
Prevent Avoidance of Taxation of Income Through Foreign Trusts (H.R. 2356), E1805 [19SE]
Private Long-Term Care Protection Act (S. 423), S2760 [15FE]
Republican Party National Agenda, H4419 [7AP]
S Corporation Reform Act (S. 758), S6177 [4MY]
Safeguard Taxpayer Rights (S. 258), S1370-S1372 [23JA]
Tax Treatment of Individuals Benefiting From Renouncement of Citizenship (H.R. 1812), E1222 [9JN]
Tax Treatment of Medical Savings Accounts (H.R. 1818), E1243 [14JN]
Tax Treatment of Medical Savings Accounts (S. 1247), S13661 [15SE]
Tobacco Consumption Reduction and Health Improvement Act (S. 598), S4383 [22MR]
Treatment of Long-Term Health Care Insurance (H.R. 1457), E847 [7AP]
Treatment of Real Estate Investment Trusts (H.R. 2121), E1548-E1550 [28JY]
Tables
Budget 1991-1995, S7204 [23MY]
Budget reconciliation: distribution of tax revenue projections, S15438 [23OC]
———impact of tax breaks, S17271-S17279 [17NO]
———tax provisions, S15438 [23OC]
Capital gains tax rates, S15767 [26OC]
Change in deficit if adjustment made for Consumer Price Index overstatment, S15462 [23OC]
Child tax credit payment amounts eligible to States, S4099 [16MR]
Deficit decline, S17252 [17NO]
Distribution of tax revenue projections for the budget reconciliation package, S15410 [20OC]
Earned income tax credit, S17252-S17254 [17NO]
Earned income tax credit reforms effect on the Federal budget, H10905 [26OC]
Earned income tax credit statistics, S15742 [26OC]
Earned income tax credits, S7146 [23MY]
Earned income tax for two parents, two children, fiscal year 1996, S15778 [26OC]
Estimated revenue effects of possible Democratic substitutions to H.R. 831, repeal nonrecognition of gain on sales and exchanges effectuating policies of the FCC, H1943 [21FE]
Examples of the flat tax system, S3421 [2MR]
Family income projections under the Republican budget plan, S15742 [26OC]
History of National Taxpayers Union Taxpayers' Friend's Awards, H1089 [2FE]
Medicare tax rates and wages for a sample self-employed individual from 1966 through 1995, S15642 [25OC]
Ranking of Members of Congress on appropriations votes: National Taxpayers Union, H4194-H4196, H4197-H4201 [5AP]
Revenue estimates from closing the billionaires' tax loophole, S5184 [5AP]
Spending reductions under Contract With America in fiscal year 2002, S2023 [2FE]
State tax increases under a balanced budget amendment, S2013 [2FE]
Student loan taxes on colleges, S14202 [25SE]
Student loan taxes on Massachusetts colleges, S14202 [25SE]
Tax provisions of the budget reconciliation package, S15410 [20OC]
Testimonies
National Family Enterprise Preservation Act: Chester Thigpen, S7616 [26MY]
Tax Treatment of Individuals Benefiting From Renouncement of Citizenship: Jamison S. Borek, S5314 [6AP]
———Robert F. Turner, S5310-S5313 [6AP]
Treatment of Social Security Under a Constitutional Amendment To Require Balanced Budget: Jake Hansen, Seniors Coalition, S2475 [10FE], S3347 [2MR]
Texts of
H. Res. 44, consideration of H. Con. Res. 17, treatment of Social Security under a constitutional amendment to require a balanced budget, and H.J. Res. 1, constitutional amendment to require a balanced budget, H605 [25JA]
H. Res. 88, consideration of H.R. 831, extend deduction for health insurance costs of self-employed individuals and repeal nonrecognition of gain on sales and exchanges effectuating policies of the FCC, H1912 [21FE]
H. Res. 121, consideration of conference report on H.R. 831, extend tax deduction for health insurance costs of self-employed individuals and repeal nonrecognition of gain on sales and exchanges effectuating policies of the FCC, H3986 [30MR]
H. Res. 128, consideration of H.R. 1215, Contract With America Tax Relief Act, H4192 [5AP]
H. Res. 131, preserve the constitutional role of the House of Representatives to originate revenue measures, H4380 [6AP]
H.R. 394, State tax treatment of certain pension income, H14972 [18DE]
H.R. 831, extend tax deduction for health insurance costs of self-employed individuals and repeal nonrecognition of gain on sales and exchanges effectuating policies of the FCC, H1932 [21FE]
H.R. 831, tax deduction for health insurance costs of self-employed individuals and repeal nonrecognition of gain on sales and exchanges effectuating policies of the FCC, S4532-S4534 [24MR]
H.R. 1229, treatment of student loan interest, E592 [14MR]
H.R. 1509, District of Columbia Sports Arena Financing Act, E1192 [8JN]
H.R. 1604, Working Families Health Access Act, E1001 [11MY]
H.R. 1790, permit tax-exempt financing of certain transportation facilities, E1218 [9JN]
H.R. 1972, Independent Contractor Tax Simplification Act, E1375 [30JN]
H.R. 2039, qualification and eligibility requirements for S corporations and shareholders, E1434 [13JY]
H.R. 2108, use of District of Columbia tax revenues for construction of new convention center and sports arena and operation of current convention center, H8510 [4AU]
S. 12, Savings and Investment Incentive Act, S166-S168 [4JA]
S. 51, Judicial Taxation Prohibition Act, S276 [4JA]
S. 81, tax credit for purchase of child restraint systems for motor vehicles, S293 [4JA]
S. 98, Tax Expenditure Control Act, S327 [4JA], S682 [9JA]
S. 105, special estate tax valuation relative to cash rentals of farmland, S341 [4JA]
S. 106, tax deduction for charitable use of passenger automobiles, S342 [4JA]
S. 107, tax deduction for travel expenses of loggers, S342 [4JA]
S. 108, energy tax credit for investment in solar energy and geothermal property, S343 [4JA]
S. 109, tax treatment of livestock sold on account of weather-related conditions, S344 [4JA]
S. 110, tax treatment of income crop insurance proceeds and disaster payments, S344 [4JA]
S. 111, increase tax deductions for health insurance costs of self-employed individuals, S345 [4JA]
S. 112, tax treatment of certain income received by a cooperative telephone company, S346 [4JA]
S. 113, allow Indian tribes to receive charitable contributions, S347 [4JA]
S. 119, Real Cost of Handgun Ammunition Act, S369 [4JA]
S. 122, Destructive Ammunition Prohibition Act, S372 [4JA]
S. 124, Real Cost of Destructive Ammunition Act, S372 [4JA]
S. 161, American Family Business Preservation Act, S487 [5JA]
S. 181, Small Investors Tax Relief Act, S672-S674 [9JA]
S. 182, Capital Formation and Job Creation Act, S674-S677 [9JA]
S. 216, tax deduction for business meal and entertainment expenses, S907 [12JA]
S. 242, Higher Education Tax Relief Act, S1093 [18JA]
S. 262, increase deductions for health insurance costs of self-employed individuals, S1443 [24JA]
S. 264, Working Families Tax Relief Act, S1444 [24JA]
S. 297, Veterans' Tax Fairness Act, S1789 [30JA]
S. 327, Home Office Deduction Act, S1959 [1FE]
S. 331, Family Farm Retirement Equity Act, S1960 [1FE]
S. 351, make permanent the credit for increasing research activities, S2125 [3FE]
S. 386, tax treatment of certain education savings accounts, S2495 [10FE]
S. 401, tax treatment of hard apple cider, S2649 [14FE]
S. 434, tax deductibility of business meal expenses for individuals who are subject to Federal limitations on hours of service, S2828 [16FE]
S. 448, tax treatment of contributions in aid of construction to a water or wastewater utility, S2845 [16FE]
S. 452, Middle-Class Bill of Rights Tax Relief Act, S2848-S2852 [16FE]
S. 453, Tax Compliance Act, S2855-S2859 [16FE]
S. 488, establish flat tax rates for individuals and businesses, S3477 [3MR]
S. 508, Reforestation Tax Act, S3608 [7MR]
S. 539, tax exemptions for health risk pools, S3811 [10MR]
S. 560, authorize Government payments in lieu of taxes for nontaxable Indian lands, S3967 [15MR]
S. 563, Environmental Infrastructure Financing Act, S3969 [15MR]
S. 596, treatment of advertising and promotional expenses for tobacco products, S4379 [22MR]
S. 598, Tobacco Consumption Reduction and Health Improvement Act, S4382 [22MR]
S. 628, Family Heritage Preservation Act, S4661 [27MR]
S. 657, Persons With Disabilities Trusts Tax Rate Restoration Act, S4994 [31MR]
S. 686, Voter Turnout Enhancement Study Commission establishment, S5413 [6AP]
S. 700, tax treatment of individuals benefiting from renouncement of citizenship and treatment of assets of naturalized citizens or residents, S5444-S5446 [6AP]
S. 743, Commercial Revitalization Tax Act, S6008 [2MY]
S. 758, S Corporation Reform Act, S6172-S6176 [4MY]
S. 804, Tobacco Consumption Reduction and Health Improvement Act, S6689-S6691 [15MY]
S. 815, simplify the assessment and collection of excise taxes on arrows, S6819 [17MY]
S. 827, limit tax deduction for health care costs by employers who terminate promised retiree health benefits, S6916 [18MY]
S. 831, tax treatment of contributions to pension plans by veterans who have returned to employment, S7014 [19MY]
S. 833, Semiconductor Investment Act, S7016 [19MY]
S. 867, National Family Enterprise Preservation Act, S7616 [26MY]
S. 878, tax treatment of United Mine Workers of America combined benefit fund premiums, S7628 [26MY]
S. 881, Church Retirement Benefits Simplification Act, S7698-S7702 [5JN]
S. 893, tax treatment of charitable contributions to private organizations providing assistance to the poor, S7923 [7JN]
S. 899, Earned Income Tax Credit Fraud Prevention Act, S8412 [14JN]
S. 910, American Family Farm and Ranch Protection Act, S8117 [9JN]
S. 944, Long-Term Investment Incentive Act, S8494 [15JN]
S. 948, include organ donation forms and information in individual income tax refund payments, S8710 [20JN]
S. 959, Capital Formation Act, S8950-S8953 [22JN]
S. 973, treatment of residential leaseholds, S9179 [27JN]
S. 986, exempt from income tax individuals who are killed as a result of terrorist actions, S9431 [29JN]
S. 997, tax treatment of group legal service plans, S9444 [29JN]
S. 1002, Historic Homeownership Assistance Act, S9450 [29JN]
S. 1006, Pension Simplification Act, S9517-S9525 [30JN]
S. 1022, eliminate the percentage depletion allowance for asbestos, lead, mercury, and uranium relative to taxation, S9719 [11JY]
S. 1052, tax credit for clinical testing expenses for certain drugs for rare diseases or conditions, S10427 [20JY]
S. 1066, phase-out of tax subsidies for alcohol fuels produced from feedstocks eligible for Federal agricultural subsidies, S10567 [24JY]
S. 1067, exclude ferries from the excise tax intended for gambling vessels, S10569 [24JY]
S. 1079, Comprehensive Charity Reform Act, S10824 [27JY]
S. 1086, American Family-Owned Business Act, S10876 [28JY]
S. 1095, tax treatment of employer-provided educational assistance, S10969 [31JY]
S. 1100, deduction of partnership investment expenses under the minimum tax, S11108 [1AU]
S. 1106, insurance reserve treatment of financial guaranty insurance, S11202 [2AU]
S. 1134, American Family Tax Relief Act, S12081 [9AU]
S. 1146, tax treatment of hard apple cider, S12229 [10AU]
S. 1160, depreciation rules for the alternative minimum tax, S12421 [11AU]
S. 1162, tax treatment of employer-provided housing of academic health centers, S12255 [10AU]
S. 1165, Fairness for Adopting Families Act, S12260 [10AU]
S. 1179, Small Non-Coal Producing Company Relief Act, S12279 [10AU]
S. 1199, permit tax-exempt financing of certain transportation facilities, S12405 [11AU]
S. 1206, Adoption Assistance Act, S12721 [6SE]
S. 1208, Family Fairness Act, S12723 [6SE]
S. 1216, Compassion Credit Act, S12736 [6SE]
S. 1229, charitable tax deduction for reasonable and necessary expenses of Alaska Native subsistence whaling captains, S13209 [11SE]
S. 1232, tax treatment of length of service awards for volunteer firefighters and emergency medical service personnel, S13474 [12SE]
S. 1240, relief for Rita Bennington, S13620 [14SE]
S. 1248, allocation of alcohol fuels tax credit to patrons of ethanol-producing cooperatives, S13662 [15SE]
S. 1249, tax treatment of medical savings accounts, S13663-S13667 [15SE]
S. 1258, allow one-time election of interest rate to be used for calculating pension cashouts relative to taxation, S13743 [18SE]
S. 1261, Foreign Trust Tax Compliance Act, S13859-S13865 [19SE]
S. 1273, Higher Education Investment Act, S14313 [26SE]
S. 1297, Real Estate Investment Trust Tax Simplification Act, S14746 [29SE]
S. 1299, Bringing Opportunity To Our Small Business and Taxpayers Act, S14885-S14898 [10OC]
S. 1303, Indian Reservation Jobs and Investment Act, S14902-S14904 [10OC]
S. 1304, tax treatment of pensions of Indian tribal governments and their employees, S14904 [10OC]
S. 1305, tax treatment of unemployment compensation from Indian tribal governments, S14904 [10OC]
S. 1306, tax treatment of tax-exempt bonds issued from Indian tribal governments, S14905 [10OC]
S. 1307, Treatment of Indian Tribal Natural Resource Income Act, S14906 [10OC]
S. 1313, tax treatment of pensions for Indian tribal governments and their employees, S15041 [11OC]
S. 1377, taxation of cane sugar produced in the Everglades Agricultural Area, S16508 [1NO]
S. 1381, permit penalty-free withdrawals from certain retirement accounts by unemployed individuals, S16626 [2NO]
S. 1481, capital gains tax rate on stock of certain farmers' cooperatives, S18739 [15DE]
S. Res. 63, calculation of Consumer Price Index, S1125 [18JA]
S. Res. 83, budget deficit reduction versus tax cuts, S3427 [2MR]
S. Res. 98, tax treatment of individuals benefiting from renouncement of citizenship, S4975, S4997 [31MR]
S. Res. 159, tobacco health risks to children and application of excise taxes to decrease usage by minors, S11790 [7AU]