TAXATION

Addresses

Devolution—Revolution in the Third Century: J. Kenneth Blackwell, E97-E99 [25JA]

Amendments

Adoption: treatment of expenses (H.R. 3286), H4529, H4530 [7MY], H4807 [10MY]

Congress: constitutional amendment to require a three-fifths majority on the passage of legislation increasing revenue (H.J. Res. 159), H3272 [15AP]

Government: provide tax relief for small businesses, protect jobs, increase net pay, and create job opportunities (H.R. 3448), S6898, S6899 [25JN], S7402, S7409, S7417 [8JY], S7466, S7494 [9JY]

Health: national policy to provide health care and reform insurance procedures (H.R. 3103), S4151 [25AP], H2867 [26MR], H2951 [27MR], H3112 [28MR]

———national policy to provide health care and reform insurance procedures (H.R. 3103), consideration (H. Res. 392), H3038 [28MR]

Income: treatment of capital losses on sale or exchange of a principal residence (H.R. 3693), S8456 [22JY]

IRS: safeguard taxpayer rights (H.R. 2337), S4946 [9MY]

Petroleum: gasoline tax (H.R. 3415), H5334, H5335 [21MY]

Analyses

Examples of Limited Tax Benefits Within the Meaning of the Line Item Veto Act, H3011 [28MR]

Kyl Constitutional Amendment To Require a Two-Thirds Majority on the Passage of Legislation Increasing Revenue: Center on Budget and Policy Priorities, S5470-S5473 [22MY]

Tax Treatment of Environmental Remediation Costs in Empowerment and Enterprise Zones (S. 1911), S7184 [27JN]

Who Will Use Medical Savings Accounts and Why Will They Use Them? Iris J. Lav, Center on Budget and Policy Studies, E635 [25AP]

Appointments

Conferees: H.R. 3103, Health Coverage Availability and Affordability Act, H6141 [11JN]

———H.R. 3448, Small Business Job Protection Act, S8820 [25JY], H8581 [26JY]

National Commission on Restructuring the IRS, S5505 [22MY], H5485 [22MY]

Articles and editorials

America Is Not Overspending; North America—The Big Engine That Couldn't, S5799 [5JN], S5996 [10JN]

Another Chance for Health Care Reform, S6272 [14JN]

Armey—Cheaper Fuel Via Education Cuts, H4658 [9MY]

Arms Trade Menaces U.S. Security, Panel Says—Clinton-Appointed Group Urges Restraint in Selling Conventional Weapons to Other Countries, S7145 [27JN]

Awful Truth About a Tax Cut, S1375 [27FE]

Bad Weather? Just Wait, E46 [22JA]

Calling Time on Sports Tax Breaks, S11103 [20SE]

Can Medical Savings Accounts for the Nonelderly Reduce Health Care Costs?, S6637 [21JN]

Charade, E1535 [5SE]

Clean Health Bill—Get Rid of Those Two ``Killer'' Amendments, S6651 [21JN]

Close Loophole That Has the Public Subsidizing Ever Glitzier Stadiums, S11105 [20SE]

Cutting the Gas Tax and Reinventing Government, H5333 [21MY]

Day the Senate Died—Budget Measure Weakens Minority, S6135 [12JN]

Dole Campaign Gets Help From Nonprofits He Aided, H5761 [4JN]

Dubious Crusade for Medical Savings Accounts, S6270 [14JN]

Economists Say Gasoline Tax Is Too Low—GOP's Proposed Rollback Is Seen Aggravating Deficit, S4794 [7MY]

Election-Year Politics on Gas Tax Will End Up Costing Us in the End, H5350 [21MY]

Every Man a Peter Lynch, S2337 [19MR]

Ex-Im Files—How the Taxpayer-Funded Export-Import Bank Helps Ship Jobs Overseas, S10177-S10179 [10SE], S10251-S10254 [11SE]

Experimental Price Index for Elderly Consumers, S5371-S5374 [20MY]

Fact and Fancy—CPI Biases and the Federal Budget, S5407-S5410 [21MY]

Fair Flat Tax To Rally Behind, S4083 [24AP]

Fiddling With the Numbers, S5119 [16MY], S5426 [21MY], S5796, S5828 [5JN]

Freeman Depended on Subsidies—Evicted Anti-Tax Ranchers and Partners Got $676,000 in U.S. Aid, H4186 [30AP]

Golden Rule Has Keen Interest in Insurance Bill, S6754 [24JN]

HCFA Officials Warn HMOs To Provide Good Grievance Plans—Rule in Development, E1725 [26SE]

Higher Tuition, More Grade Inflation, S10207 [10SE]

How Not To Fund the U.N., S278 [22JA]

Key Test for Dole, S6650 [21JN]

Less Funding, More Alternative Financing Predicted, S8371 [19JY]

Let the Owners Pay, S11104 [20SE]

Let's Decide Just Exactly What School Choice Means, S5204 [16MY]

Modest or Revolutionary? The Kennedy-Kassebaum Health Legislation May Be Both, S6759 [24JN]

Mr. Dole's Health-Care Task, S6271 [14JN]

New Tax System for the 21st Century, E99 [25JA]

No Cure-All Medical Savings Accounts Present a Flawed Solution, S6271 [14JN]

Pitching Socialism, E1565 [11SE]

Platform Diving, E1530 [5SE]

Pointless Stalemate Halts Health Insurance Reform, S6759 [24JN]

Politics Vs. Growth?, E377 [19MR]

Preparing Students for the Coming Century, S3315 [15AP]

Preserving America's Middle Class, E72 [24JA]

Real 1980's, S3682 [18AP]

Republican Floor Show Only a Cynic Could Love, H3237 [15AP]

Revive the Health Insurance Debate, S6759 [24JN]

Rising Jet Fuel Tab May Lead to Fare Hikes, S4655 [3MY]

Senator Dole's Final Business, S6272 [14JN]

Showboating on Tax Day, H3301 [15AP]

Shrinking Middle Class, H7146 [9JY]

Silly Season, S5776 [4JN]

Socked for Stadiums, S11104 [20SE]

Stalling on Ethics, H10180 [11SE]

Stick to Basics in New Health Bill, S6650 [21JN]

Surging Record of Clinton Tax Load, S7053 [26JN]

Tax Code Gives Companies a Lift, S10180 [10SE]

Tax Cut Trap, S6180 [13JN]

There's Nothing EZ About IRS Forms, E731 [8MY]

Too Much Reform—House Amendments Weigh Down Effort To Make Health Care Insurance Portable, S6651 [21JN]

U.N. `Intrusion' Stirs Anger at Yellowstone—Environmental Alarm Seen as Meddling, S996 [6FE]

U.S. Deserves This Health Reform—Congress Should Find a Way To Save Key Legislation, S6271 [14JN]

Vladeck Urges Managed Care Groups To Improve Appeals Process, E1725 [26SE]

What About Social Security?, S184 [22JA]

White House Waffling on Health, S6759 [24JN]

Who Really Drove Up Price of Gas?, H5348 [21MY]

Why Do We Call Taxes a Burden?, S5620 [23MY]

Bills and resolutions

Adoption: treatment of expenses (see S. 1715), S4316 [29AP]

———treatment of expenses (H.R. 3286), consideration (see H. Res. 428), H4502 [7MY]

Agricultural Market Transition Act: treatment of transitional payments (see H.R. 3559), H5753 [30MY]

Agriculture: issuance of tax-exempt bonds to finance first-time farmers' loans (see S. 1674; H.R. 3251), S3384 [16AP], H3488 [16AP]

———study of risk management fund accounts for farm owners and operators (see H.R. 2905), H973 [30JA]

———treatment of certain equipment (see H.R. 2887), H912 [25JA]

———treatment of crops destroyed by casualty (see H.R. 3749), H7106 [27JN]

———treatment of soil and water conservation expenses for farmers who cash rent farmland to family members (see S. 1895), S6612 [20JN]

———use of income averaging for farmers (see H.R. 3783), H7473 [11JY]

Alcoholic beverages: reduce rates for certain wines (see H.R. 3889), H8374 [24JY]

———treatment of advertising expenses (see H.R. 3478), H5287 [16MY]

———treatment of beer (see H.R. 3817, 3997), H7657 [16JY], H9923 [2AU]

Alternative minimum tax: application to installment sales of farm property (see H.R. 4072), H10386 [12SE]

Armed Forces: treatment of members performing services in Bosnia and Herzegovina (see S. 1553; H.R. 2879), S736 [1FE], H912 [25JA]

———treatment of members performing services in Somalia (see S. 1967; H.R. 4179), S8013 [17JY], H11229 [25SE]

Arts and humanitites: treatment of unemployment tax relative to entertainment industry (see H.R. 3677), H6531 [19JN]

Aviation: excise taxes relative to Airport and Airway Trust Fund expenditures (see H.R. 4206), H11394 [26SE]

Budget: extend certain tax provisions (see S. 1568), S1180 [9FE]

———reform process (see H.R. 4285), H12173 [28SE]

Business and industry: allow companies to donate scientific equipment to schools (see S. 1792; H.R. 3498), S5492 [22MY], H5379 [21MY]

———credits for employers for costs incurred to combat violence against women (see H.R. 3584), H5934 [5JN]

———discourage relocation to foreign countries and encourage creation of new jobs (see H.R. 3252), H3488 [16AP]

———establish special rules for certain gratuitous transfers of employer securities to employees (see S. 2110), S11169 [24SE]

———improve job, income, and retirement security for employees (see S. 1722), S4618 [2MY]

———improve job, income and retirement security for employees (see S. 1668), S3311 [15AP]

———increase child care credit and eliminate the exclusion of certain income relative to foreign sales corporations (see H.R. 3332), H4109 [25AP]

———reduce certain benefits allowable to profitable, large corporations that make workforce reductions (see H.R. 3333), H4109 [25AP]

———reduce Federal subsidies and strengthen tax treatment of individuals who renounce their citizenship (see H.R. 4122), H10720 [19SE]

———treatment of businesses operating abroad (see S. 1928, 2086), S7302 [28JN], S10684 [17SE]

———treatment of certain depreciable business assets (see H.R. 3329), H4109 [25AP]

———treatment of depreciable business assets (see H.R. 3124), H2558 [20MR]

———treatment of interest on deficiencies attributable to certain partnership items (see H.R. 4256), H11526 [27SE]

———treatment of tax free corporate liquidations and receipt of debt-financed property in such a liquidation (see H.R. 4243), H11526 [27SE]

Capital gains: exclude from gross income (see H.R. 2861), H330 [5JA]

Chemicals: suspension of tax on ozone-depleting chemicals used as propellants in metered-dose inhalers (see H.R. 3416), H4646 [8MY]

Churches and synagogues: clarify restrictions on the lobbying and campaign activities of churches (see H.R. 2910), H1137 [31JA]

Computers: treatment of software (see H.R. 4169), H11229 [25SE]

Congress: constitutional amendment to require a three-fifths majority on the passage of legislation increasing revenue (see H.J. Res. 159), H1225 [1FE]

———constitutional amendment to require a three-fifths majority on the passage of legislation increasing revenue (H.J. Res. 159), consideration (see H. Res. 395), H3229 [29MR]

———constitutional amendment to require a two-thirds majority on the passage of legislation increasing revenue (see S.J. Res. 49; H.J. Res. 169), S1345 [27FE], H3170 [28MR]

Constitutional amendments: abolish Federal income tax (see H.J. Res. 176), H3819 [24AP]

Contracts: establish limitations on taxpayer-financed compensation for defense contractors (see S. 2081; H.R. 3512), S10684 [17SE], H5500 [22MY]

Corporations: improve disclosure of charitable contributions (see H.R. 3272), H3649 [18AP]

———require shareholders views relative to charitable contributions (see H.R. 3273), H3649 [18AP]

———treatment (see H.R. 3102), H2316 [14MR]

———treatment of certain stock liquidations relative to charitable donations (see S. 2141), S11539 [27SE]

Correctional institutions: prevent services performed by inmates from being treated as employment (see H.R. 3858), H8029 [18JY]

Courts: clarify the remedial jurisdiction of inferior Federal courts relative to taxation (see S. 1708), S4190 [25AP]

———limit authority of judicial remedies to force State and local governments to assess, levy, or collect taxes (see S. 1817; H.R. 3100), S5567 [23MY], H2315 [14MR]

Crime: assignment of pension benefits of convicted felons toward victim restitution or payment of fines (see S. 1570), S1276 [20FE]

Disasters: allow casualty loss deduction for disaster losses (see S. 2118), S11294 [25SE]

———exempt status for State agencies created to provide earthquake insurance for homeowners (see H.R. 3605), H6117 [10JN]

———provide windstorm insurance to certain property owners and require study relative to taxation of insurance reserves for future natural disasters (see H.R. 4115), H10720 [19SE]

District of Columbia: treatment of residents (see S. 1988; H.R. 3244, 4155), S8636 [24JY], H3387 [15AP], H11048 [24SE]

Ecology and environment: allow credit for cleanup of contaminated industrial sites (see H.R. 2846, 4200), H187 [4JA], H11394 [26SE]

———treatment of environmental remediation costs in empowerment and enterprise zones (see S. 1542, 1911; H.R. 3747), S492 [26JA], S7179 [27JN], H7106 [27JN]

Economy: require use of dynamic economic modeling in the preparation of estimates of proposed changes in Federal revenue law (see S.J. Res. 57; H. Con. Res. 170), S8989 [26JY], H4423 [2MY]

Education: treatment of educational grants by private foundations (see S. 1886; H.R. 3737), S6517 [19JN], H7106 [27JN]

———treatment of higher education expenses (see S. 2035; H.R. 3245, 4323), S9554 [2AU], H3387 [15AP], H12175 [28SE]

———treatment of postsecondary and employer-provided education expenses (see S. 1670), S3311 [15AP]

———treatment of State tuition programs (see H.R. 3842), H7780 [17JY]

———treatment of tax-exempt bonds for certain institutions of higher education (see S. 1879), S6305 [14JN]

———treatment of tuition and related expenses relative to nonpublic elementary and secondary education (see H.R. 4222), H11395 [26SE]

Employment: apply denial of deduction for excessive employee compensation to all employees (see H.R. 4124), H10721 [19SE]

———determination of tip credits relative to State and local government laws (see H.R. 4031), H10107 [5SE]

———employer credits for expenses of providing dependent care services to employees (see S. 2088; H.R. 2985), S10837 [18SE], H1507 [28FE]

———provide for retirement savings and security (see S. 1818, 1819, 1820, 1821; H.R. 3520, 3708), S5567 [23MY], H5569 [23MY], H6764 [25JN]

———provide incentives for businesses to create new jobs and to prevent jobs from moving overseas (see S. 1597), S1649 [7MR]

———repeal the withholding of income taxes and require individuals to pay estimated taxes on a monthly basis (see H.R. 3343), H4109 [25AP]

———treatment of elected tax collectors (see H.R. 4301), H12174 [28SE]

———treatment of individual training accounts (see H.R. 3157), H2713 [22MR]

———treatment of worker retraining expenditures (see H.R. 2998), H1635 [29FE]

Endangered species: incentives for conservation (see H.R. 3811), H7533 [12JY]

Families and domestic relations: child support enforcement (see H.R. 3529), H5569 [23MY]

———child tax credits and deductions for taxpayers with whom a parent or grandparent resides (see H.R. 3984), H9922 [2AU]

———dependent care tax credit (see S. 2148; H.R. 4154), S11540 [27SE], H11048 [24SE]

———provide income and economic security (see S. 1685), S3626 [18AP]

Federal Water Pollution Control Act: treatment of certain Federal grants (see H.R. 2960), H1225 [1FE]

Financial institutions: treatment of common trust fund transfers relative to mutual fund investments (see S. 1942), S7670 [10JY]

Firearms: apply revenue from firearms sales tax and dealer licensing fees to gunshot victims health care fund (see H.R. 2865), H774 [23JA]

Frequent flyer mileage awards: treatment (see H.R. 3111), H2466 [19MR]

Gambling: treatment of organizations that conduct certain games of chance (see H.R. 4157), H11048 [24SE]

Gephardt, Representative: investigation by independent counsel relative to certain financial transactions (see H. Res. 524, 531), H10721 [19SE], H11048 [24SE]

Gingrich, Representative: investigation by independent counsel relative to GOPAC (see H. Res. 468), H7107 [27JN]

———release of independent counsel report relative to GOPAC (see H. Res. 526, 532), H10721 [19SE], H11048 [24SE]

Government: improve debt-collection and credit evaluation practices (see H.R. 3809), H7533 [12JY]

———provide tax relief for small businesses, protect jobs, increase net pay, and create job opportunities (see H.R. 3448), H5052 [14MY]

———provide tax relief for small businesses, protect jobs, increase net pay, and create job opportunities (H.R. 3448), consideration (see H. Res. 440), H5379 [21MY]

———provide tax relief for small businesses, protect jobs, increase net pay, and create job opportunities (H.R. 3448), consideration of conference report (see H. Res. 503), H9705 [1AU]

———reduce spending and regulatory programs (see H. Con. Res. 193), H7107 [27JN]

Government regulations: require income tax instructions provide explanation of laws relative to a balanced budget (see H.R. 2884), H912 [25JA]

Hazardous substances: extension of Superfund taxes (see S. 2027), S9554 [2AU]

Health: assure continued health insurance coverage of retired workers (see H.R. 4052), H10235 [11SE]

———establish State and community assistance programs for providers of health care services and maintenance of safety net hospital infrastructure (see H.R. 4075), H10386 [12SE]

———improve rehabilitation programs for disabled individuals (see H.R. 4230), H11525 [27SE]

———national policy to provide health care and reform insurance procedures (see H.R. 3063, 3103), H2122 [12MR], H2320 [18MR]

———national policy to provide health care and reform insurance procedures (H.R. 3103), consideration (see H. Res. 392), H2949 [27MR]

———national policy to provide health care and reform insurance procedures (H.R. 3103), consideration of conference report (see H. Res. 500, 502), H9565 [31JY], H9704 [1AU]

———national policy to provide health care and reform insurance procedures (H.R. 3103), corrections in enrollment of conference report (see S. Con. Res. 68; H. Con. Res. 208), S9555 [2AU], H9924 [2AU]

———protection of enrollees in managed care plans and health maintenance organizations (see H.R. 4220), H11395 [26SE]

———provide a checkoff on Federal income tax returns for a breast and prostate cancer research fund (see S. 1573), S1295 [23FE]

———treatment of biomedical research funds (see H.R. 3624), H6285 [12JN]

———treatment of health coverage for certain workers who leave employment (see H.R. 3342), H4109 [25AP]

———treatment of health insurance relative to health status of individual (see H.R. 3043), H1985 [7MR]

———treatment of long-term health care insurance (see S. 1658; H.R. 3381), S3216 [29MR], H4396 [1MY]

Health care facilities: treatment of recreational fitness services and facilities in certain hospitals (see H.R. 3801), H7532 [12JY]

Housing: treatment of sale and subsequent purchase of principal residences (see H.R. 3035), H1775 [6MR]

Hydroelectric power: treatment of Federal employees at a hydroelectric facility located on the Columbia River (see H.R. 3163), H2866 [26MR]

Income: allow individuals to designate a portion of their income tax refunds to the Government for certain purposes (see H.R. 3218), H3230 [29MR]

———change date of deadline for filing of Federal income tax returns (see S. 1667), S3311 [15AP]

———reform and rename the earned income tax credit (see H.R. 3441), H4901 [10MY]

———repeal estate, gift, and generation-skipping transfer taxes (see S. 2074), S10554 [13SE]

———treatment of capital gains and losses on the sale of a principal residence (see H.R. 4231), H11525 [27SE]

———treatment of capital gains on the sale of a principal residence (see H.R. 3570), H5817 [4JN]

———treatment of capital losses on sale or exchange of a principal residence (see H.R. 3693), H6660 [20JN]

———treatment of charitable contributions (see H.R. 4238), H11526 [27SE]

———treatment of deferred compensation plans of State and local governments (see H.R. 3316), H3819 [24AP]

———treatment of families and children (see H.R. 3943), H9705 [1AU]

———treatment of income of certain election officials and workers (see H.R. 3306, 3451), H3819 [24AP], H5052 [14MY]

———treatment of individuals benefiting from renouncement of citizenship (see S. 1637), S2646 [21MR]

———treatment of severance payments (see H.R. 2999), H1635 [29FE]

———treatment of tips (see H.R. 3667), H6508 [18JN]

———treatment of unearned income (see H.R. 3042), H1985 [7MR]

———treatment relative to cash method of accounting (see H.R. 3126), H2558 [20MR]

Individual retirement accounts: use for post-secondary education or job retraining expenses (see H.R. 4334), H12193 [30SE]

Insurance: credits for health insurance premiums of employees without employer-provided health coverage (see H.R. 4176), H11229 [25SE]

———treatment of financial guaranty insurance (see H.R. 3703), H6711 [24JN]

Investments: credit for business investments in economically distressed areas (see H.R. 2847), H187 [4JA]

———treatment of and limitations on loans made from qualified employer plans (see H.R. 4004), H9924 [2AU]

———treatment of certain accounts involved in the acquisition of gold, silver, platinum, or palladium bullion (see H.R. 3047), H1985 [7MR]

———treatment of certain capital gains deposited in individual retirement accounts (see H.R. 3550), H5646 [29MY]

———treatment of empowerment zones and enterprise communities (see H.R. 3241), H3386 [15AP]

———treatment of individual retirement accounts (see S. Res. 238; H.R. 4311), S3216 [29MR], H12174 [28SE]

———treatment of investment tax credits (see H.R. 2983), H1507 [28FE]

IRS: clarify the reasonable cause exception from penalties for failure to file returns or to pay taxes (see H.R. 3137), H2664 [21MR]

———collection of child support through payroll withholdings if State collection rates do not improve (see S. 2190), S12303 [3OC]

———recognize qualified delivery services in addition to the Postal Service for purposes of timely filing of tax documents (see H.R. 3086), H2315 [14MR]

Legal expenses: treatment relative to sexual harassment suits (see H.R. 3530), H5569 [23MY]

Libraries: refundable credit for the contribution of books (see H.R. 3979), H9922 [2AU]

Line-item veto: expand the definition of limited tax benefits (see S. 1835; H.R. 3566), S5763 [4JN], H5817 [4JN]

Mining and mineral resources: provide tax credit for the production of oil and gas from marginal and new wells (see S. 2046), S9555 [2AU]

Motor vehicles: application of retail tax relative to certain heavy duty trucks and trailers (see H.R. 4090), H10524 [17SE]

———treatment of clean-fuel vehicles (see S. 1848), S5939 [6JN]

Native Americans: refinancing of certain tax-exempt bonds (see S. 1676), S3384 [16AP]

Natural gas: provide equivalent rates on liquefied natural gas and compressed natural gas (see H.R. 3315), H3819 [24AP]

New Borns' and Mothers' Health Protection Act: implementation (see H.R. 4135), H11047 [24SE]

Peace: permit opponents of war to designate tax payments to a Peace Tax Fund (see S. 1663), S3216 [29MR]

Pensions: contribution limits for certain plans (see H.R. 3209), H3230 [29MR]

———improve retirement income security by expanding employer contributions, increasing portability, and protecting accounts (see S. 1922, 1923), S7302 [28JN]

———increase contributions for defined plans (see H.R. 3965), H9922 [2AU]

———modify the application of nondiscrimination rules to governmental plans (see S. 2047; H.R. 4099), S9555 [2AU], H10524 [17SE]

———promote availability of private pensions (see H.R. 4005), H9924 [2AU]

Petroleum: gasoline tax (see S. 1727, 1739; H.R. 3375, 3395, 3415, 3420, 3457), S4618 [2MY], S4851 [8MY], H4396 [1MY], H4502 [7MY], H4646 [8MY], H5173 [15MY]

———gasoline tax (H.R. 3415), consideration (see H. Res. 436), H5286 [16MY]

———transfer gasoline tax revenues to transportation trust funds (see H.R. 3372, 3384), H4396 [1MY]

Power resources: determination of what gas is eligible for nonconventional fuel tax credits (see S. 1772), S5267 [17MY]

———incentives to encourage domestic production of oil and gas (see H.R. 3410), H4503 [7MY]

———technical corrections to the nonconventional fuel tax credit (see S. 1773), S5267 [17MY]

———treatment of production of alcohol for fuel use (see H.R. 3345), H4109 [25AP]

Presidential Debate Commission: establish on an ongoing basis and require nominees for President and Vice President to participate in debates to receive Federal funding for party conventions (see H.R. 4310), H12174 [28SE]

Project for American Renewal: implement (see S. 1904; H.R. 3716), S6849 [25JN], H6764 [25JN]

Provisions: extend certain expiring provisions (see H.R. 2994), H1635 [29FE]

Public debt: provide that individuals entitled to payments from the Government may designate those payments for deficit reduction (see H.R. 3998), H9923 [2AU]

Public housing: application of low-income housing credit on units assigned to certain single parents (see H.R. 3503), H5500 [22MY]

———multifamily rental assisted housing reform (see S. 2042), S9555 [2AU]

Railroads: establish intercity passenger rail service trust fund (see H.R. 4106), H10601 [18SE]

Real estate: tax credit for transfer of certain property for conservation purposes (see H.R. 4201), H11394 [26SE]

Recycling: refundable income credit to businesses which recycle office wastes (see H.R. 3955), H9921 [2AU]

Refuse disposal: treatment of recycling and solid waste disposal facilities under tax-exempt bond rules (see S. 1527), S377 [25JA]

Renewal communities: provide incentives for investment (see H.R. 3467), H5287 [16MY]

Research: treatment of research activities relative to an existing business component (see S. 1914), S7179 [27JN]

———treatment of research credits (see H.R. 2984), H1507 [28FE]

Revenues: repeal income tax, abolish the IRS, and institute a national retail sales tax (see H.R. 3039), H1775 [6MR]

SEC: funding for reduction of fees (see S. 1855; H.R. 2972), S6013 [10JN], H1324 [27FE]

Securities: improve regulation of the purchase and sale of municipal securities (see S. 1549), S736 [1FE]

———repeal special limitations on tax-exempt bond issues (see H.R. 2864), H774 [23JA]

Small business: allow credit for family and medical leave and for wages of employees who work at home to reduce child care needs (see H.R. 3836), H7779 [17JY]

———delay imposition of penalties for failure to make electronic fund transfer of business taxes (see S. 2109), S11169 [24SE]

———establish labor and tax provisions (see H.R. 4252), H11526 [27SE]

———exempt from use of electronic fund transfer system for depository taxes (see H.R. 4251), H11526 [27SE]

———increase deductions for health insurance costs of self-employed individuals (see H.R. 3330), H4109 [25AP]

———standards for determining employment status of independent contractors (see S. 1610), S1969 [13MR]

———tax treatment (see H.R. 2911), H1137 [31JA]

Social Security: allow diversion of percentage of payroll tax payments into personal investment plans (see H.R. 2953), H1225 [1FE]

———deductibility of the old-age, survivors, and disability insurance taxes paid by employees and self-employed individuals (see S. 1741; H.R. 3427), S4937 [9MY], H4800 [9MY]

———reduce taxation rates and corresponding old-age insurance benefits, and provide for individual Social Security retirement accounts (see H.R. 2952), H1224 [1FE]

———reform Federal old age, survivors, and disability insurance benefits (see H.R. 3758), H7154 [9JY]

———treatment (see H.R. 2971), H1251 [23FE]

———treatment of qualified long-term care services (see H.R. 3585), H5934 [5JN]

Sports: treatment of tax-exempt bonds for professional sports facilities (see S. 1880), S6305 [14JN]

States: advanced earned income credit payments (see H.R. 4197), H11394 [26SE]

———eliminate requirement to pay unemployment compensation on election worker services (see S. 2072; H.R. 3430), S10554 [13SE], H4800 [9MY]

———establishment of health insurance systems for temporarily unemployed individuals (see H.R. 3092), H2315 [14MR]

Tax-exempt organizations: clarify restrictions on lobbying expenditures (see H.R. 3240), H3386 [15AP]

———treatment of excess benefit arrangements of certain tax-exempt group medical practices (see S. 1538), S492 [26JA]

Telephones: impose fees for the allocation of toll-free phone numbers (see S. Con. Res. 58; H. Con. Res. 175), S5093 [15MY], H4902 [10MY]

Tobacco products: treatment of advertising expenses (see H.R. 2962), H1231 [6FE]

Transportation: transfer authority over highway programs and mass transit programs to States (see S. 1971; H.R. 3840), S8156 [18JY], H7779 [17JY]

U.N.: prohibit U.S. contributions relative to U.N. attempts at taxing or charging fees to U.S. citizens (see S. 1519; H.R. 2867), S276 [22JA], H774 [23JA]

Unemployment: permit penalty-free withdrawals from certain retirement accounts by unemployed individuals (see H.R. 3807), H7533 [12JY]

United Mine Workers of America: treatment of combined benefit fund premiums (see S. 2135), S11426 [26SE]

Value-added tax: replace individual and corporate income taxes, Social Security, and medicare taxes (see H.R. 4050), H10235 [11SE]

Veterans: eliminate double taxation of lump sum separation benefits and compensation for a service-connected disability (see H.R. 3183), H3170 [28MR]

———extend adjustable rate mortagage demonstration project (see H.R. 3939), H9705 [1AU]

———extend adjustable rate mortgage demonstration project (see S. 2057), S9967 [5SE]

———treatment of reemployment rights (see H.R. 3104), H2320 [18MR]

Colloquies

Budget reconciliation process: Edmund S. Muskie and Vance Hartke (1975), S5430 [21MY]

Conference reports

Health Insurance Portability and Accountability Act (H.R. 3103), H9473-H9564 [31JY]

Small Business Job Protection Act (H.R. 3448), H9568-H9670 [1AU]

Cost Estimates

Adoption Promotion and Stability Act (H.R. 3286): CBO (Intergovernmental Mandates), S6751 [24JN]

Documents

Funding Tax Restoration of the Everglades—Guiding Principals: Executive Office of the President, S903 [6FE]

Essays

Money, Systems, and Your Health: Sid Taylor, E1347 [23JY]

Explanations

Gasoline Tax (S. 1739), S4869 [8MY]

House Rules Relative to Legislation Increasing Federal Income Taxes, H3031 [28MR]

Section 501(c)(3) Nonprofit Organizations Tax-Exempt Bond Reform Act (S. 1879), S6309 [14JN]

Stop Tax-Exempt Arena Debt Issuance Act (S. 1880), S6310 [14JN]

Factsheets

Problems With Medical Savings Accounts: Senator Kennedy, S5925 [6JN]

Titanium Sponge: Dept. of Defense, S7152 [27JN]

Letters

Adoption Promotion and Stability Act: President Clinton, H4785 [9MY]

Assignment of pension benefits of convicted felons toward victim restitution or payment of fines: David Beatty, National Victim Center, S1277 [20FE]

Budget deficit: James L. Blum, CBO, S7880 [16JY]

Budget reconciliation: Senators Exon, Daschle, and Dorgan, S4053 [24AP]

Citizens Against Government Waste fundraising appeal: Senator Dole, H5762 [4JN]

Clean-Fuel Vehicle Act: Kenneth J. Kies, Committee on Taxation (Joint), S11717 [28SE]

Clinton administration view on the Federal budget for 1997-2002: Alice M. Rivlin, OMB, S6124 [12JN]

Consideration of patient appeals and provision of specialty care by managed care plans: John C. Courtney, Child Neurology, Inc., E1736 [27SE]

Consumer Price Index calculation: Harry C. Ballantyne, Social Security Administration, S5357 [20MY]

Corporate leaders' advertisement on balanced budget: Representatives Gephardt, Obey, and George Miller, E1 [3JA]

Democratic Party's national agenda: Representative Gephardt, H7147 [9JY]

Gasoline tax: Anthony J. Saggese, Jr., Texaco, Inc., S4923 [9MY]

———Carol B. Hallett, Air Transport Association, S4923 [9MY]

———Edwin L. Harper, Association of American Railroads, S4923 [9MY]

———Henry A. Rosenberg, Jr., Crown Central Petroleum Corp., H5344 [21MY]

———Jack Kinstlinger, H5344 [21MY]

———James L. Blum, CBO, H5339 [21MY]

———Representative Archer, Committee on Ways and Means (House), H5339 [21MY]

———Representative Bliley, Committee on Commerce (House), H5339 [21MY]

———Ron Carey, AFL-CIO, S4965 [13MY]

———Susan Perry, American Bus Association, S4923 [9MY]

———Thomas J. Donohue, American Trucking Associations, Inc., S4923 [9MY]

Health care reform, E639 [25AP]

Heritage Foundation fundraising appeal: Senator Dole, H5763 [4JN]

Independent Contractor Tax Simplification Act: D. Christopher Davis, World Floor Covering Association, S1973 [13MR]

———Donald A. Danner, National Federation of Independent Business, S1972 [13MR]

———G. Stephen Slagle, Promotional Products Association International, S1973 [13MR]

———Gary F. Petty, Small Business Legislative Council, S1973 [13MR]

———Nelson Litterst and John Satagaj, Independent Contractor Coalition, S1972 [13MR]

———Patricia Bowling, National Home Furnishings Association, S1973 [13MR]

Insurance reserve treatment of financial guaranty insurance: Edward J. Muhl, New York Dept. of Insurance, E1254 [11JY]

IRS reclassification of certain dues paid to tax-exempt agricultural and horticultural organizations: Donald C. Lubick, Dept. of the Treasury, S7426 [9JY]

IRS recognition of qualified delivery services in addition to the Postal Service for purposes of timely filing of tax documents: Arnie Wellman, United Parcel Service, E369 [14MR]

———David Keating, National Taxpayers Union, E369 [14MR]

———Fred R. Goldberg, Jr., E370 [14MR]

Issuance of tax-exempt bonds to finance first-time farmers' loans: Leslie S. Miller, Iowa State Savings Bank, S7447 [9JY]

Low-income housing tax credit: Senators Wellstone, Moseley-Braun, and Baucus, S12287 [3OC]

Metropolitan Washington Airports Authority tax status: Kenneth J. Kies, Committee on Taxation (Joint), H11455 [27SE]

Minimum wage level: Bruce A. Stakeman, Environmental Technologies, Inc., S7439 [9JY]

Obtaining Social Security numbers for adoptive children for dependency tax exemption: John M. Staples, IRS, H4784 [9MY]

Over-the-counter life insurance sales through savings banks: Representative Archer, Committee on Ways and Means (House), E1838 [30SE]

———Representative Neal, E1838 [30SE]

Sale of National Defense Stockpile assets to offset foreign military sales research recoupment fees: Don Fuqua, Aerospace Industries Association, S7146 [27JN]

———John B. Goodman, Dept. of Defense, S7145 [27JN]

SEC funding for reduction of fees: Arthur Levitt, SEC, H2051 [12MR]

———Representative Archer, Committee on Ways and Means (House), H2051 [12MR]

———Representative Rogers, Committee on Appropriations (House), H2052 [12MR]

Tax provisions of the Line Item Veto Act: Kenneth J. Kies, Committee on Taxation (Joint), H3010 [28MR]

Tax treatment of adoption expenses: Carol J. Vale, S4327 [29AP]

———Danelle Stone and Melissa Mizner, Catholic Charities Counseling and Adoption Services, S4326 [29AP]

———David A. Keene, American Conservative Union, S4326 [29AP]

———Horace W. Strand, S4326 [29AP]

———Jim Beckwith, Mifflin County, PA, S4327 [29AP]

———Joseph A. Ford, Sr., Washington County, PA, S4326 [29AP]

———Senator Specter, S4326 [29AP]

Tax treatment of certain education savings accounts: Sally A. Gilliland, S7461 [9JY]

Tax treatment of families and children: Kenneth J. Kies, Committee on Taxation (Joint), E1502 [2AU]

Tax treatment of savings bank life insurance industry: several Senators, S12332 [3OC]

Transfer authority over highway programs and mass transit programs to States: Senator Mack, S8371 [19JY]

Treatment of certain tax-exempt travel and tour activities: Jere W. Glover, SBA, S12470 [21OC]

Treatment of individuals benefiting from renouncement of citizenship and treatment of assets of naturalized citizens or residents: Jamie S. Gorelick, Dept. of Justice, S12297, S12298 [3OC]

U.N. attempts at taxing or charging fees to U.S. citizens: Senators Dole, Helms, and Gregg, S278 [22JA]

Lists

Cosponsors of S. 1715, tax treatment of adoption expenses, S4327 [29AP]

Economists supporting Dole plan for economic growth, S11237 [25SE]

Independent Contractor Tax Simplification Act supporters, S1972 [13MR]

Organizations endorsing Peace Tax Fund (S. 1663), S3228 [29MR]

Outdoor related equipment affected by proposed user fee, H10500, H10519 [17SE]

Republican Contract With America items signed into law, H11400 [27SE]

Republican Contract With America items vetoed by President Clinton, H11401 [27SE]

Small Business Legislative Council, S1973 [13MR]

Memorandums

Big Choices—Budget and Economic Agenda: Alice M. Rivlin, OMB, S5456 [21MY]

Multifamily Rental Assisted Housing Contracts: Nelson A. Diaz, Dept. of HUD, S11221 [25SE]

Vermont Health Reform Initiatives: Thomas R. Van Cooper, S6758 [24JN]

Messages

Caribbean Basin Economic Recovery Act: President Clinton, S12124 [1OC], H12254 [2OC]

Retirement Savings and Security Act: President Clinton, S5564 [23MY], H5552 [23MY]

Small Business and Competition: President Clinton, S5853 [5JN], H5824-H5826 [5JN]

Supplementary Social Security Agreement Between the U.S. and Austria: President Clinton, S5266 [17MY], H5291 [20MY]

Motions

Congress: constitutional amendment to require a three-fifths majority on the passage of legislation increasing revenue (H.J. Res. 159), H3271, H3303 [15AP]

———constitutional amendment to require a three-fifths majority on the passage of legislation increasing revenue (H.J. Res. 159), consideration (H. Res. 395), H3268, H3270 [15AP]

Gephardt, Representative: investigation by independent counsel relative to certain financial transactions (H. Res. 524), H10642 [19SE]

———investigation by independent counsel relative to certain financial transactions (H. Res. 531), H10971 [24SE]

Gingrich, Representative: release of independent counsel report relative to GOPAC (H. Res. 526), H10643 [19SE]

———release of independent counsel report relative to GOPAC (H. Res. 532), H10972 [24SE]

Government: provide tax relief for small businesses, protect jobs, increase net pay, and create job opportunities (H.R. 3448), H8574 [26JY]

Health: national policy to provide health care and reform insurance procedures (H.R. 3103), H3138 [28MR], H6133 [11JN]

———national policy to provide health care and reform insurance procedures (H.R. 3103), conference report, H9795 [1AU]

Petroleum: gasoline tax (H.R. 3415), H5352 [21MY]

Papers

MSA Provisions in Health Care Reform Bill Creates Tax Shelter and Casts Doubt on Expansion of Insurance Coverage: Iris J. Lav, Center on Budget and Policy Priorities, E449 [26MR]

Proposals

Legislation relative to the investigation of Representative Gephardt by independent counsel concerning certain financial transactions, H11108 [25SE]

Legislation relative to the release of independent counsel report on Representative Gingrich relative to GOPAC, H11139 [25SE]

Tax treatment of employee benefits for staffing firms, E1846 [30SE]

Remarks in House

Adoption: treatment of expenses (H.R. 3286), H4433, H4440 [7MY], H4775-H4785 [9MY], H4805, H4806, H4807-H4822 [10MY], E787 [14MY]

———treatment of expenses (H.R. 3286), consideration (H. Res. 428), H4756, H4766-H4775 [9MY]

Agricultural Market Transition Act: treatment of transitional payments (H.R. 3559), E1902 [2OC]

Agriculture: treatment of crops destroyed by casualty (H.R. 3749), E1418 [31JY]

Alcoholic beverages: treatment of beer (H.R. 3817), H9825 [1AU]

———treatment of beer (H.R. 3997), E1497 [2AU]

Amtrak: funding, H7069, H7076, H7077 [27JN]

Armed Forces: treatment of members performing services in Bosnia and Herzegovina (H.R. 2879), E83 [25JA]

———treatment of military income derived from services performed during a contingency operation (H.R. 2778), H1670-H1673, H1697, H1699 [5MR], E304 [7MR]

Australia: study to determine the dangers of crocodiles, H8251 [24JY]

Aviation: excise taxes relative to Airport and Airway Trust Fund expenditures (H.R. 4206), E1740 [27SE]

Beilenson, Representative: results of district survey, E58 [23JA]

BIA: require tax agreements between tribal, State, and local governments prior to any new Federal land transfers into tribal trusts, H6664-H6667 [20JN]

Budget: allocation of funds, H2669 [22MR]

———balance, H1977-H1981 [7MR]

———comparison between congressional and Clinton administration proposals, H1399, H1402 [28FE], H2473 [20MR], H2670 [22MR]

———reconciliation of the concurrent resolution, H2100-H2103 [12MR]

———reconciliation process, H340, H341 [22JA], H814 [24JA]

Business and industry: acquisition of small companies by businesses with the intention of closing them, H4903 [14MY]

———allow companies to donate scientific equipment to schools (H.R. 3498), E858 [22MY]

———rates relative to environmental pollution, E46 [22JA]

———research and experimentation tax credit, H9856 [2AU]

———treatment of tax free corporate liquidations and receipt of debt-financed property in such a liquidation (H.R. 4243), E1808 [28SE]

Capital gains: exclude from gross income (H.R. 2861), E31 [5JA]

Churches and synagogues: clarify restrictions on the lobbying and campaign activities of churches (H.R. 2910), E123 [1FE]

Clinton, President: evaluation of administration, H5136 [15MY], H5186 [16MY]

Computers: treatment of software (H.R. 4169), E1710 [26SE]

Congress: accomplishments of the 104th Congress, H11233 [26SE]

———constitutional amendment to require a three-fifths majority on the passage of legislation increasing revenue (H.J. Res. 159), H3184 [29MR], H3234-H3237, H3239-H3256, H3270-H3304 [15AP], E536, E541, E543, E544 [16AP], E580 [19AP]

———constitutional amendment to require a three-fifths majority on the passage of legislation increasing revenue (H.J. Res. 159), consideration (H. Res. 395), H3256-H3270 [15AP]

Constitutional amendments: require a two-thirds majority on the passage of legislation increasing taxes, H2858-H2864 [26MR]

Contracts: determination of employment status of individuals as employees or independent contractors (H.R. 582), H5260 [16MY]

Corporations: treatment (H.R. 3102), E357 [14MR]

Correctional institutions: prevent services performed by inmates from being treated as employment (H.R. 3858), E1317 [18JY]

Courts: limit authority of judicial remedies to force State and local governments to assess, levy, or collect taxes (H.R. 3100), H10514 [17SE], E359 [14MR]

Creative Revenues Commission: establish (H.R. 2526), H967-H969 [30JA]

Democratic Party: national agenda, H6406 [13JN], H6633, H6634 [20JN], H6978 [27JN], H7143-H7149 [9JY], H8100 [23JY], H9709 [1AU], H10431 [17SE], H11366-H11372 [26SE], H12169 [28SE]

Dept. of the Interior: proposed tax on outdoor-related items, H10497, H10499, H10517-H10519 [17SE], H10528 [18SE], H11053 [25SE]

Disasters: exempt status for State agencies created to provide earthquake insurance for homeowners (H.R. 3605), H6092 [10JN]

District of Columbia: treatment of residents (H.R. 3244), H3391 [16AP], H3496 [17AP], H3735 [24AP], H5552 [23MY], H8602 [29JY], E531 [16AP]

———treatment of residents (H.R. 4155), E1690 [25SE]

Dole, Bob: evaluation of economic plan, H10045, H10046, H10047 [5SE], H10199, H10200-H10207 [11SE], H10330, H10335, H10336 [12SE], H10433, H10440 [17SE], H10527, H10594-H10600 [18SE], H10977, H10982 [24SE], H11234 [26SE], E1534 [5SE]

———evaluation of views on certain campaign issues, H8109 [23JY], H10336 [12SE]

Earned income tax credit, H1754 [6MR]

Ecology and environment: allow credit for cleanup of contaminated industrial sites (H.R. 2846), E13, E16 [4JA]

———allow credit for cleanup of contaminated industrial sites (H.R. 4200), E1723 [26SE]

Economy: national objectives priority assignments, H1261 [27FE], H1972 [7MR], H6486 [18JN], E1357 [24JY]

———national private savings rate, H1491 [28FE]

———require use of dynamic economic modeling in the preparation of estimates of proposed changes in Federal revenue law, H7190-H7193 [10JY]

———require use of dynamic economic modeling in the preparation of estimates of proposed changes in Federal revenue law (H. Con. Res. 170), E701 [2MY]

Education: exclusion of employer-provided educational assistance (H.R. 127), E539 [16AP], E919 [24MY]

———funding, H10368 [12SE]

———national policy to improve system, E1234 [10JY]

———treatment of educational grants by private foundations (H.R. 3737), E1189 [27JN]

———treatment of State tuition programs, H9860 [2AU]

Employment: repeal the withholding of income taxes and require individuals to pay estimated taxes on a monthly basis (H.R. 3343), H3827 [25AP]

———viability of newly created jobs, H3239 [15AP], H3396 [16AP]

Estate tax: double the maximum benefit under the special valuation rules for certain property (H.R. 520), E1418 [31JY]

FAA: aviation tax schedule, E454 [26MR]

Families and domestic relations: child tax credit, H7247 [10JY]

Financial institutions: over-the-counter life insurance sales through savings banks, E1838 [30SE]

———tax deduction for loans to employee stock ownership plans, H5437 [22MY]

Frequent flyer mileage awards: treatment (H.R. 3111), E379 [19MR]

Gephardt, Representative: investigation by independent counsel relative to certain financial transactions (H. Res. 524), H10642 [19SE]

———investigation by independent counsel relative to certain financial transactions (H. Res. 531), H10971 [24SE]

Gingrich, Representative: investigation by independent counsel relative to GOPAC, H11399 [27SE]

———investigation by independent counsel relative to GOPAC (H. Res. 468), H6851, H6852, H6853, H6854 [26JN], H6979, H6980, H7050 [27JN], H7109 [28JN]

———release of independent counsel report relative to GOPAC, H10092 [5SE], H10179, H10180, H10181, H10182 [11SE], H10331, H10332, H10333, H10334, H10350, H10351, H10352, H10354 [12SE], H10439, H10440 [17SE], H10529, H10530, H10531, H10567 [18SE], H10604, H10605, H10606, H10607, H10646, H10647 [19SE], H10773, H10774, H10775, H10932-H10936, H10978 [24SE], H11050, H11051, H11052, H11053, H11054, H11139 [25SE], H11233, H11234, H11235, H11286, H11287 [26SE], H11400, H11401 [27SE], H11637-H11642, H12036 [28SE], E1550 [10SE]

———release of independent counsel report relative to GOPAC (H. Res. 526), H10643 [19SE]

———release of independent counsel report relative to GOPAC (H. Res. 532), H10931, H10972 [24SE]

Government: provide tax relief for small businesses, protect jobs, increase net pay, and create job opportunities (H.R. 3448), H5304 [21MY], H5445-H5478 [22MY], H7163, H7164, H7165 [10JY], H8574-H8581 [26JY], E876, E880 [22MY], E892 [23MY], E919, E927 [24MY], E936, E944 [29MY], E950 [30MY]

———provide tax relief for small businesses, protect jobs, increase net pay, and create job opportunities (H.R. 3448), append text of H.R. 1227, Employee Commuting Flexibility Act, H5544 [23MY]

———provide tax relief for small businesses, protect jobs, increase net pay, and create job opportunities (H.R. 3448), conference report, H9846-H9862 [2AU], E1503 [2AU], E1536 [5SE]

———provide tax relief for small businesses, protect jobs, increase net pay, and create job opportunities (H.R. 3448), consideration (H. Res. 440), H5432-H5445 [22MY]

———provide tax relief for small businesses, protect jobs, increase net pay, and create job opportunities (H.R. 3448), consideration of conference report (H. Res. 503), H9839-H9846 [2AU]

———provide tax relief for small businesses, protect jobs, increase net pay, and create job opportunities (H.R. 3448), motion to instruct conferees, H8575-H8581 [26JY]

———reduce fee delinquencies and improve debt-collection procedures, H4087 [25AP]

———reduce spending and regulatory programs, H7245, H7246, H7248-H7251 [10JY], H10329 [12SE]

———reduce spending and regulatory programs (H. Con. Res. 193), H6975, H6978, H6979 [27JN], H7128-H7132 [9JY], H7169 [10JY], E1241 [11JY]

———use of tax revenues, H3718-H3723 [23AP]

Government regulations: effect on citizens, H3723-H3728 [23AP]

Health: assure continued health insurance coverage of retired workers (H.R. 4052), H10530 [18SE]

———establish State and community assistance programs for providers of health care services and maintenance of safety net hospital infrastructure (H.R. 4075), E1603-E1605 [12SE]

———improve rehabilitation programs for disabled individuals (H.R. 4230), E1774 [28SE]

———medical savings account programs, H4371 [1MY], H5271 [16MY], H6122, H6133-H6141 [11JN], H6186 [12JN], H6290 [13JN], H6425, H6428, H6431, H6433, H6435, H6436, H6482, H6484, H6488 [18JN], H6513, H6514, H6515, H6516, H6517, H6518 [19JN], H6633, H6683, H6684, H6688 [20JN], H6715-H6717 [25JN], H7133-H7135 [9JY], H7267 [11JY], H7507 [12JY], H7776 [17JY], H7997 [18JY], H9777, H9779, H9784, H9834 [1AU]

———national policy to provide health care and reform insurance procedures (H.R. 3103), H2968, H2969, H2970, H2971, H2972, H3045-H3147 [28MR], H3173, H3211 [29MR], H3572 [17AP], H4307, H4308, H4309 [1MY], H6122 [11JN], H6186 [12JN], H6289, H6290 [13JN], H6425, H6427, H6428, H6431, H6432, H6433, H6434, H6435, H6436, H6482, H6484, H6488-H6490 [18JN], H6513, H6514, H6515, H6516, H6517, H6518 [19JN], H6683, H6684-H6688 [20JN], H6715 [25JN], H6850 [26JN], H7133-H7135 [9JY], H7266 [11JY], H7510 [12JY], H7997 [18JY], H8100 [23JY], E500, E502, E508 [29MR], E524 [15AP], E1121, E1124 [20JN], E1161 [25JN], E1235 [10JY], E1282 [12JY]

———national policy to provide health care and reform insurance procedures (H.R. 3103), conference report, H9567, H9568, H9707, H9708, H9709, H9785-H9796, H9804-H9809, H9832, H9834-H9836 [1AU], H9838, H9839 [2AU], H9992 [4SE], E1485, E1496, E1502 [2AU]

———national policy to provide health care and reform insurance procedures (H.R. 3103), consideration (H. Res. 392), H3029-H3045 [28MR]

———national policy to provide health care and reform insurance procedures (H.R. 3103), consideration of conference report (H. Res. 500), H9775, H9776 [1AU]

———national policy to provide health care and reform insurance procedures (H.R. 3103), consideration of conference report (H. Res. 502), H9776-H9785 [1AU]

———national policy to provide health care and reform insurance procedures (H.R. 3103), corrections in enrollment of conference report (H. Con. Res. 208), H9897, H9898 [2AU]

———national policy to provide health care and reform insurance procedures (H.R. 3103), motion to instruct conferees, H6132-H6141 [11JN]

———protection of enrollees in managed care plans and health maintenance organizations (H.R. 4220), E1725 [26SE], E1736, E1751 [27SE]

———treatment of health coverage for certain workers who leave employment (H.R. 3342), E638 [25AP], E1517 [5SE]

———treatment of long-term health care insurance (H.R. 3381), E683 [1MY]

———treatment of medical savings accounts, H3035, H3036, H3106, H3107 [28MR], E449 [26MR]

Housing: treatment of sale and subsequent purchase of principal residences (H.R. 3035), E288 [6MR]

Hydroelectric power: treatment of Federal employees at a hydroelectric facility located on the Columbia River (H.R. 3163), H11630-H11633 [28SE]

Income: capital gains rates, H127 [4JA], H8109 [23JY], E377 [19MR]

———earned income tax credit, H5118-H5122 [15MY], H5504-H5509, H5525, H5531 [23MY], H7804, H7805, H7807, H7808, H7815 [18JY], E833 [16MY]

———rates for married couples, H1492 [28FE]

———standard of living fluctuation, H2209-H2212, H2215 [13MR]

———treatment of capital gains on the sale of a principal residence (H.R. 3570), E982 [4JN]

———treatment of deferred compensation plans of State and local governments (H.R. 3316), E629 [25AP]

———treatment of families and children (H.R. 3943), E1502 [2AU]

———treatment of tips (H.R. 3667), E1101 [18JN]

Individual retirement accounts: treatment, E529 [16AP]

Insurance: treatment of financial guaranty insurance (H.R. 3703), E1254 [11JY]

———treatment of medical savings accounts, H3084, H3087, H3088 [28MR]

———treatment of mutual life insurance company policyholder dividends and small life insurance company acquisition expenses (H.R. 1497), H4909 [14MY]

Investments: treatment of individual retirement accounts (H.R. 4311), E1831 [30SE]

IRS: abolish, H2472 [20MR], H3494 [17AP]

———determination of losses from implementation of legislation requiring burden of proof to be on the Dept. of the Treasury in all tax cases, H7678 [17JY]

———information systems' funding, H7615, H7616, H7618, H7621, H7622, H7632, H7633 [16JY], H7702, H7709, H7710 [17JY]

———internal audit investigation programs funding, H7692, H7693 [17JY]

———policies regarding prosecution of tax crimes, H10046 [5SE]

———recognize qualified delivery services in addition to the Postal Service for purposes of timely filing of tax documents (H.R. 3086), E369 [14MR]

———reform, H5384 [22MY], H5822 [5JN], H6290 [13JN], H10527 [18SE], H10603, H10605 [19SE], H11398 [27SE]

———safeguard taxpayer rights (H.R. 2337), H3399-H3412 [16AP], E587 [19AP]

Labor unions: national agenda, H7516 [12JY]

Local government: payments in lieu of taxes program funding, H6671-H6674 [20JN]

Minimum wage: deny employers a deduction for payments of excessive compensation (H.R. 620), E478 [28MR]

Motor vehicles: application of retail tax relative to certain heavy duty trucks and trailers (H.R. 4090), E1615 [17SE]

New Borns' and Mothers' Health Protection Act: implementation (H.R. 4135), H10962 [24SE]

New Jersey: economic impact of women in the business industry, E499 [29MR]

New York, NY: tax payments compared to Federal aid, H2706 [22MR]

Pensions: contribution limits for certain plans (H.R. 3209), H3210 [29MR]

———improve retirement income security by expanding employer contributions, increasing portability, and protecting accounts, H9845, H9848 [2AU]

Petroleum: gasoline tax, H4132, H4133, H4135 [30AP], H4306, H4307, H4308, H4309 [1MY], H4415, H4416 [2MY], H4427 [6MY], H4434, H4438, H4439, H4440, H4441, H4442 [7MY], H4536, H4567 [8MY], H4656, H4657, H4658, H4659, H4795, H4796 [9MY], H4804, H4805 [10MY], H4909, H5045 [14MY], H5141-H5143 [15MY], H5187 [16MY], H5296 [20MY], H5307, H5309, H5311 [21MY], E723 [7MY], E744, E753 [9MY], E878 [22MY]

———gasoline tax (H.R. 3395), H4436 [7MY]

———gasoline tax (H.R. 3415), H4909 [14MY], H5337-H5356 [21MY], E871 [22MY], E894 [23MY]

———gasoline tax (H.R. 3415), consideration (H. Res. 436), H5326-H5337 [21MY]

———gasoline tax (H.R. 3415), motion to recommit, H5354 [21MY]

———gasoline tax (H.R. 3420), H4644 [8MY]

———transfer gasoline tax revenues to transportation trust funds (H.R. 3372), E681 [1MY]

Power resources: treatment of production of alcohol for fuel use (H.R. 3345), E650 [25AP]

Presidential Debate Commission: establish on an ongoing basis and require nominees for President and Vice President to participate in debates to receive Federal funding for party conventions (H.R. 4310), E1828 [30SE]

Provisions: extend certain expiring provisions (H.R. 2994), E263 [29FE]

Puerto Rico: allow for wage-based tax credits, H5304 [21MY], E1688 [25SE], E1707, E1713 [26SE], E1905 [2OC]

———repeal of certain corporate tax credits, H5304 [21MY], H5434, H5438, H5468-H5474, H5477 [22MY], E876 [22MY], E919 [24MY]

Railroads: establish intercity passenger rail service trust fund (H.R. 2789), H7069, H7070, H7076, H7077 [27JN]

———establish intercity passenger rail service trust fund (H.R. 4106), E1632 [18SE]

Rates, H57 [3JA], H97, H124, H169 [4JA], H339, H346 [22JA], H747 [23JA], H978, H991 [31JA], H1144 [1FE], H1284 [27FE], H1492, H1493-H1494 [28FE], H1722 [6MR], H2037 [12MR], H2229 [14MR], H2876 [27MR], H3389, H3395, H3396, H3457-H3469 [16AP], H3494, H3495, H3496 [17AP], H3584, H3585, H3586 [18AP], H4305 [1MY], H4435, H4437, H4438, H4439, H4440, H4441, H4442 [7MY], H4534, H4535 [8MY], H4795, H4796, H4797 [9MY], H5047-H5049 [14MY], H5105, H5106, H5113, H5114, H5115, H5146-H5149 [15MY], H5188, H5196, H5197, H5210, H5214, H5251, H5257 [16MY], H5435, H5497 [22MY], H5629-H5631 [29MY], H5652 [30MY], H5805 [4JN], H6275 [12JN], H6291, H6401-H6403 [13JN], H6629 [19JN], H6631, H6632, H6633 [20JN], H7245, H7247, H7248 [10JY], H7776 [17JY], H7784 [18JY], H8077 [22JY], H8110 [23JY], H8810-H8816 [30JY], H9461, H9462 [31JY], H9989, H9993-H9996 [4SE], H10182 [11SE], H10330 [12SE], H10605 [19SE], H11235 [26SE], E1 [3JA], E83 [25JA], E323 [12MR], E529 [16AP], E733 [8MY], E753 [9MY]

Real estate: tax credit for transfer of certain property for conservation purposes (H.R. 4201), E1723 [26SE]

Reform, H2941, H2942 [27MR]

Republican National Committee: distribution of incorrect campaign material, H3398 [16AP]

Republican Party: national agenda, H746, H749 [23JA], H781 [24JA], H1261, H1262 [27FE], H1400, H1401, H1402 [28FE], H1620 [29FE], H1665, H1669 [5MR], H1720 [6MR], H1780 [7MR], H2111-H2114 [12MR], H2129 [13MR], H3174 [29MR], H3389, H3398, H3481-H3486 [16AP], H3798-H3804 [24AP], H3825 [25AP], H4131, H4173-H4185 [30AP], H4307, H4387-H4393 [1MY], H4409-H4413 [2MY], H4535 [8MY], H4656, H4657, H4659, H4660 [9MY], H4880, H4894-H4898 [10MY], H4910 [14MY], H5131 [15MY], H5186, H5187, H5188 [16MY], H5491, H5494, H5496, H5498 [22MY], H5572, H5573 [29MY], H5748-H5750 [30MY], H5931 [5JN], H6124 [11JN], H6290, H6293 [13JN], H6491-H6493 [18JN], H7040 [27JN], H7228, H7246 [10JY], H7508 [12JY], H7650-H7653 [16JY], H7776 [17JY], H7784, H8003-H8010 [18JY], H8078, H8084 [22JY], H8100, H8110 [23JY], H8547-H8553 [25JY], H8799, H8810-H8814 [30JY], H9458, H9464 [31JY], H9708 [1AU], H9838 [2AU], H9928, H9929, H9987 [4SE], H10099-H10101 [5SE], H10431, H10500 [17SE], H10528 [18SE], H10757-H10761 [20SE], H10933 [24SE], H11053, H11220-H11226 [25SE], H11232, H11365, H11372, H11379-H11382 [26SE], H11398, H11399, H11400, H11401, H11590-H11592 [27SE], H11598, H11599, H12106, H12169 [28SE], E323 [12MR], E1530 [5SE]

Research: treatment of research credits (H.R. 2984), H1689 [5MR]

Revenues: repeal income tax, abolish the IRS, and institute a national retail sales tax (H.R. 3039), H2668 [22MR]

SEC: funding for reduction of fees (H.R. 2972), H2050-H2053 [12MR]

Securities: repeal special limitations on tax-exempt bond issues (H.R. 2864), E53 [23JA]

Small business: standards for determining employment status of independent contractors (H.R. 1972), H2577 [21MR]

———tax treatment (H.R. 2911), E117 [31JA]

Social Security: deductibility of the old-age, survivors, and disability insurance taxes paid by employees and self-employed individuals (H.R. 3427), H4657 [9MY]

———payroll taxes, H8088 [22JY]

———reform Federal old age, survivors, and disability insurance benefits (H.R. 3758), H7643 [16JY], E1373 [25JY]

Staffing firms: treatment of employee benefits, E1845 [30SE]

Tax Freedom Day: observance, E723 [7MY], E932 [29MY]

Taxation: treatment of residents of the District of Columbia (H.R. 3244), H3239 [15AP]

Tax-exempt organizations: treatment relative to participation in political campaigns, H5761 [4JN]

Tourist trade: levying of a departure tax on international travel tickets, H6419 [17JN]

Transportation: national policy for infrastructure, H5114 [15MY], H5255 [16MY]

Unemployment: permit penalty-free withdrawals from certain retirement accounts by unemployed individuals (H.R. 3807), E1272 [12JY]

Value-added tax: replace individual and corporate income taxes, Social Security, and medicare taxes (H.R. 4050), E1572 [11SE]

Veterans: eliminate double taxation of lump sum separation benefits and compensation for a service-connected disability (H.R. 3183), E486 [28MR]

———treatment of certain contributions relative to veterans' reemployment, H9860 [2AU]

———treatment of reemployment rights (H.R. 3104), E378 [19MR]

Ward, Carol: court case relative to IRS, H4657 [9MY]

Zymurgy, Inc.: court decision relative to tax exempt status, H4132 [30AP]

Remarks in Senate

Adoption: treatment of expenses, S8363, S8365, S8366 [19JY], S8500 [23JY]

———treatment of expenses (H.R. 3286), S5632 [23MY]

———treatment of expenses (S. 1715), S4323-S4326 [29AP]

Agriculture: issuance of tax-exempt bonds to finance first-time farmers' loans, S7446 [9JY], S9538 [2AU]

———issuance of tax-exempt bonds to finance first-time farmers' loans (S. 1674), S3401 [16AP]

———treatment of cane sugar produced in the Everglades Agricultural Area, S901 [6FE]

———treatment of soil and water conservation expenses for farmers who cash rent farmland to family members (S. 1895), S6612 [20JN]

Armed Forces: treatment of members performing services in Bosnia and Herzegovina (S. 1553), S739 [1FE]

———treatment of military income derived from services performed during a contingency operation (H.R. 2778), S1608, S1609 [6MR]

Budget: comparison between congressional and Clinton administration proposals, S2795 [25MR]

———deficit, S7878-S7882 [16JY]

———extend certain tax provisions (S. 1568), S1182-S1185 [9FE]

———extend employer education assistance tax credit, S5401 [21MY]

———reconciliation process, S291, S292, S295, S297 [23JA], S368-S370, S374 [25JA], S888 [6FE], S1163 [9FE], S3190 [29MR]

Business and industry: allow companies to donate scientific equipment to schools (S. 1792), S5496 [22MY]

———disallow deductions for fines and penalties imposed for noncompliance with certain environmental or health protection laws, S5186 [16MY], S5463, S5464 [22MY]

———establish special rules for certain gratuitous transfers of employer securities to employees (S. 2110), S11178 [24SE]

———improve job, income, and retirement security for employees (S. 1722), S4619-S4622 [2MY]

———improve job, income and retirement security for employees (S. 1668), S3312-S3314 [15AP]

———relocation to foreign countries, S3257 [15AP]

———relocation to foreign countries to avoid certain income taxes, S9265, S9266 [31JY], S9545 [2AU]

———treatment of businesses operating abroad (S. 1355), S9313 [31JY]

———treatment of businesses operating abroad (S. 1928), S7307 [28JN]

———treatment of businesses operating abroad (S. 2086), S10687-S10689 [17SE]

———treatment of income of controlled foreign corporations attributable to imported property, S10168-S10182 [10SE], S10246-S10261 [11SE]

Clinton, President: evaluation of administration, S876 [6FE], S6003 [10JN]

———evaluation of economic plan, S10064 [9SE]

Computers: treatment of computer software exports relative to the foreign sales corporation tax, S7444 [9JY]

Congress: accomplishments of the 104th Congress, S392 [26JA]

———constitutional amendment to require a two-thirds majority on the passage of legislation increasing revenue, S5236-S5239 [17MY], S5470 [22MY]

———constitutional amendment to require a two-thirds majority on the passage of legislation increasing revenue (S.J. Res. 49), S1366-S1368 [27FE], S3326 [15AP], S4808 [7MY]

———national agenda, S9050-S9052 [29JY]

———require a three-fifths majority on the passage of legislation increasing revenue, S1171 [9FE], S3324-S3326 [15AP], S5529 [23MY]

Consumer Price Index: calculation, S5343-S5352, S5357-S5361, S5369, S5370 [20MY], S5401-S5407, S5437, S5456 [21MY], S5479 [22MY], S5512 [23MY]

Contracts: establish limitations on taxpayer-financed compensation for defense contractors (S. 2081), S10685 [17SE]

Corporations: treatment of certain stock liquidations relative to charitable donations (S. 2141), S11546 [27SE]

Courts: clarify the remedial jurisdiction of inferior Federal courts relative to taxation (S. 1708), S4266 [25AP]

———limit authority of judicial remedies to force State and local governments to assess, levy, or collect taxes (S. 1817), S5598, S5599 [23MY]

Crime: assignment of pension benefits of convicted felons toward victim restitution or payment of fines (S. 1570), S1276 [20FE]

Democratic Party: national agenda, S7620-S7626 [10JY], S7680, S7683-S7685 [11JY], S9530 [2AU], S10013-S10016 [6SE]

Dept. of Veterans Affairs: medical care programs funding relative to increase in corporate tax rates, S5152-S5158 [16MY]

Disasters: allow casualty loss deduction for disaster losses (S. 2118), S11296 [25SE]

District of Columbia: treatment of residents (S. 1988), S8641-S8643 [24JY]

Dole, Bob: evaluation of economic plan, S10058, S10064 [9SE], S10382 [12SE], S10660-S10662 [17SE], S10902-S10905 [19SE], S11231, S11235-S11237 [25SE], S11502, S11508-S11510 [27SE]

Ecology and environment: restore environmental programs funding, S5221-S5224, S5231, S5234-S5236 [17MY], S5467 [22MY]

———treatment of environmental remediation costs in empowerment and enterprise zones (S. 1911), S7180-S7185 [27JN]

Economy: impact of tax cuts on middle-class families, S3681 [18AP]

———national objectives priority assignments, S1402 [29FE], S7882 [16JY]

———reform tax laws to stimulate, S1540 [6MR]

———require use of dynamic economic modeling in the preparation of estimates of proposed changes in Federal revenue law (S.J. Res. 57), S8991-S8993 [26JY]

Education: funding, S5249 [17MY]

———funding of private and religious schools, S5204 [16MY]

———national policy to improve system, S10206 [10SE]

———treatment of certain savings accounts, S7458, S7461, S7462 [9JY]

———treatment of educational grants by private foundations (S. 1886), S6518 [19JN]

———treatment of employer-provided educational assistance, S7408 [8JY], S7423, S7439, S7460 [9JY]

———treatment of higher education expenses (S. 2035), S9584 [2AU]

———treatment of higher education tuition and student loan interest, S5216-S5219, S5220 [17MY], S5413, S5414 [21MY], S5464 [22MY], S5528 [23MY]

———treatment of postsecondary and employer-provided education expenses (S. 1670), S3314 [15AP]

———treatment of State prepaid college tuition programs, S7451 [9JY]

———treatment of tax-exempt bonds for certain institutions of higher education (S. 1879), S6305-S6307 [14JN]

———voucher program to provide school choice, S8151 [18JY]

Employment: employer credits for expenses of providing dependent care services to employees (S. 2088), S10838 [18SE]

———provide for retirement savings and security, S8600 [24JY]

———provide for retirement savings and security (S. 1818), S5599, S5600 [23MY]

———provide for retirement savings and security (S. 1819), S5599, S5600 [23MY]

———provide for retirement savings and security (S. 1820), S5599, S5600 [23MY]

———provide for retirement savings and security (S. 1821), S5599, S5600 [23MY]

———provide incentives for businesses to create new jobs and to prevent jobs from moving overseas (S. 1597), S1650-S1652 [7MR], S2178 [15MR]

Estate tax: exclusion of gross taxes of a decedent relative to certain land subject to qualified conservation easements, S4176 [25AP]

———treatment of family-owned business interests (S. 161), S2148 [15MR]

———treatment of family-owned businesses (S. 2173), S12258 [3OC]

FAA: extend airport and airway trust fund excise taxes, S7439, S7441 [9JY]

Families and domestic relations: child support enforcement, S8120-S8123 [18JY]

———child tax credit, S6065 [11JN]

———provide income and economic security (S. 1685), S3628-S3630 [18AP]

———provide tax credits and encourage savings and investment (S. 568), S3496 [17AP]

Financial institutions: tax treatment of savings bank life insurance industry, S12332 [3OC]

———treatment of common trust fund transfers relative to mutual fund investments (S. 1942), S7674, S7675 [10JY]

Foreign aid: indirect assistance in economy of developing countries relative to Generalized System of Preferences, S9540 [2AU]

Foreign trade: differential export tax scheme relative to soybean farmers, S9539 [2AU], S12280 [3OC]

Gambling: treatment of certain winnings, S7451 [9JY]

Government: provide tax relief for small businesses, protect jobs, increase net pay, and create job opportunities (H.R. 3448), S5650 [24MY], S6828 [25JN], S7345-S7358, S7366-S7413 [8JY], S7421-S7469, S7500 [9JY], S7513, S7625, S7630, S7631 [10JY], S7749 [11JY], S7910 [16JY], S8820 [25JY]

———provide tax relief for small businesses, protect jobs, increase net pay, and create job opportunities (H.R. 3448), conference report, S9525, S9530, S9535-S9542, S9544-S9548 [2AU], S9857 [4SE], S11446 [26SE]

———provide tax relief for small businesses, protect jobs, increase net pay, and create job opportunities (H.R. 3448), conference report—unanimous-consent agreement, S9498 [2AU]

———provide tax relief for small businesses, protect jobs, increase net pay, and create job opportunities (H.R. 3448), unanimous-consent agreement, S5645-S5647 [24MY], S6826 [25JN], S7460, S7466 [9JY]

Hazardous substances: extension of Superfund taxes (S. 2027), S9565 [2AU]

Health: exempt status for State high risk insurance pools, S9517, S9518 [2AU]

———include organ and tissue donation information with income tax refund payments, S3602, S3611 [18AP], S9518 [2AU]

———medical savings account programs, S5707 [4JN], S5923-S5925 [6JN], S5977 [7JN], S5986, S5988-S5990 [10JN], S6024, S6066-S6069 [11JN], S6256, S6259, S6263, S6268-S6272 [14JN], S6634-S6654 [21JN], S6754-S6760 [24JN], S7072 [27JN], S7278, S7290, S7292 [28JN], S7800-S7807 [12JY], S9512, S9515, S9522, S9531 [2AU], S11231 [25SE]

———national policy to provide health care and reform insurance procedures (H.R. 3103), S3340 [16AP], S3817-S3833 [23AP], S4150 [25AP], S5707 [4JN], S5904-S5907, S5922-S5926 [6JN], S5977, S5983 [7JN], S5986, S5988-S5990, S6019 [10JN], S6024, S6066-S6069 [11JN], S6115, S6116 [12JN], S6255-S6257, S6260, S6263, S6268-S6272 [14JN], S6634-S6654 [21JN], S6678, S6754-S6760 [24JN], S7071-S7074 [27JN], S7278, S7292, S7336 [28JN], S7749 [11JY], S7798-S7807 [12JY], S8820 [25JY]

———national policy to provide health care and reform insurance procedures (H.R. 3103), appointment of conferees, S7756 [11JY]

———national policy to provide health care and reform insurance procedures (H.R. 3103), conference report, S9292 [31JY], S9386, S9387 [1AU], S9457, S9458, S9463-S9466, S9469, S9477, S9499, S9527, S9530-S9532, S9542, S9636-S9638 [2AU], S10564 [13SE]

———national policy to provide health care and reform insurance procedures (H.R. 3103), conference report—unanimous-consent agreement, S9498 [2AU]

———national policy to provide health care and reform insurance procedures (H.R. 3103), corrections in enrollment of conference report (S. Con. Res. 68), S9500 [2AU]

———national policy to provide health care and reform insurance procedures (H.R. 3103), insert language of S. 1028 in lieu, S3613 [18AP]

———provide a checkoff on Federal income tax returns for a breast and prostate cancer research fund (S. 1573), S1297 [23FE]

———treatment of long-term health care insurance (S. 1658), S3217 [29MR], S3563 [18AP]

———tribute to efforts of Members and staff on health care reform legislation, S9527 [2AU]

Homemakers: treatment of individual retirement accounts, S7426, S7460, S7463 [9JY]

Housing: low-income tax credit, S12286 [3OC]

Income: provide homemakers with retirement opportunities, S5325, S5326 [20MY], S9533 [2AU]

———repeal estate, gift, and generation-skipping transfer taxes (S. 2074), S10555 [13SE]

———restructure income tax system, S3271-S3274 [15AP]

———restructure income tax system (S. 722), S11410 [26SE]

———treatment of individuals benefiting from renouncement of citizenship, S7408 [8JY], S7423 [9JY]

———treatment of individuals benefiting from renouncement of citizenship (S. 1637), S2655 [21MR]

———treatment of individuals benefiting from renouncement of citizenship and treatment of assets of naturalized citizens or residents, S9505-S9507 [2AU], S12297 [3OC]

———treatment of individuals benefiting from renouncement of citizenship and treatment of assets of naturalized citizens or residents (S. 700), S3689-S3691 [18AP]

———use of foreign trusts, S3740 [19AP]

Individual retirement accounts: treatment, S129 [10JA], S3324-S3326 [15AP]

Insurance: health insurance coverage continuity and portability and preexisting condition exclusions, S3510-S3520, S3524-S3532, S3538-S3544, S3545-S3551 [18AP]

Investments: credit for business investments in economically distressed areas (S. 743), S1151 [7FE]

———treatment of individual retirement accounts (S. Res. 238), S3231 [29MR]

IRS: collection of child support through payroll withholdings if State collection rates do not improve (S. 2190), S12304 [3OC]

———field office reorganization plan funding, S10184 [10SE], S12163 [2OC]

———funding, S10155-S10158 [10SE]

———information systems funding, S10166 [10SE]

———reform, S10546-S10551 [13SE]

———safeguard taxpayer rights (H.R. 2337), S7420 [8JY], S7749, S7753-S7756, S7759 [11JY], S7927 [17JY]

———safeguard taxpayer rights (H.R. 2337), unanimous-consent agreement, S4266 [25AP], S4783 [7MY]

———Telephone Assistance Program funding, S10320 [11SE], S10355 [12SE]

Line-item veto: expand the definition of limited tax benefits (S. 1835), S5772 [4JN]

Mining and mineral resources: provide tax credit for the production of oil and gas from marginal and new wells (S. 2046), S9606 [2AU]

Motor vehicles: treatment of clean-fuel vehicles (S. 1848), S5941 [6JN], S11717 [28SE]

National Commission on Restructuring the IRS: increase membership, S4173 [25AP]

National Defense Stockpile: sale of assets to offset foreign military sales research recoupment fees, S7144-S7146 [27JN]

———sale of titanium sponge, S7152 [27JN]

Native Americans: refinancing of certain tax-exempt bonds (S. 1676), S3402 [16AP]

Newspapers: treatment of distributors and deliverers, S7426 [9JY]

Peace: permit opponents of war to designate tax payments to a Peace Tax Fund (S. 1663), S3228 [29MR]

Pensions: church benefit plans, S7447, S7456 [9JY], S9538 [2AU]

———improve retirement income security by expanding employer contributions, increasing portability, and protecting accounts (S. 1922), S7302-S7304 [28JN]

———improve retirement income security by expanding employer contributions, increasing portability, and protecting accounts (S. 1923), S7302-S7304 [28JN]

———modify the application of nondiscrimination rules to governmental plans (S. 2047), S9607, S9629 [2AU]

Petroleum: gasoline tax, S4395, S4396 [30AP], S4571, S4573-S4575, S4576, S4641 [2MY], S4653, S4663-S4668, S4670, S4692-S4694 [3MY], S4704, S4705, S4709 [6MY], S4769, S4782-S4794, S4811 [7MY], S4816-S4832, S4833, S4836, S4846, S4849, S4876-S4882 [8MY], S4883, S4887, S4891-S4893, S4895-S4926 [9MY], S4961-S4969 [13MY], S4986, S4987, S4990-S4997, S5002, S5019-S5023 [14MY], S5312 [20MY], S5651 [24MY], S5776 [4JN]

———gasoline tax (H.R. 3415), unanimous-consent agreement, S5645-S5647 [24MY], S6826 [25JN]

———gasoline tax (S. 1739), S4867 [8MY]

Project for American Renewal: implement (S. 1904), S6850 [25JN], S8123 [18JY]

Public housing: multifamily rental assisted housing reform, S11218-S11222 [25SE]

———multifamily rental assisted housing reform (S. 2042), S9595-S9604 [2AU]

———senior citizen assisted housing funding, S11221 [25SE]

Public utilities: treatment of contributions in aid of construction of a water or wastewater utility, S7447 [9JY], S9538 [2AU]

———treatment of tax-exempt bond financing, S7630, S7631 [10JY]

Puerto Rico: allow for wage-based tax credits, S7446 [9JY], S7910 [16JY], S9536 [2AU], S10343 [11SE], S11446 [26SE], S11489 [27SE]

Rates, S174, S175, S177-S179 [22JA], S374 [25JA], S582, S587 [31JA], S1375 [27FE], S1545 [6MR], S3257, S3258-S3268, S3271-S3274, S3324-S3326 [15AP], S3418, S3485 [17AP], S3717 [19AP], S4053 [24AP], S4572, S4573 [2MY], S4654-S4659 [3MY], S4705-S4716 [6MY], S4801 [7MY], S4906 [9MY], S4963, S4964, S4966-S4968 [13MY], S5043 [15MY], S5123, S5164, S5165 [16MY], S5252, S5253, S5259, S5263 [17MY], S5395 [20MY], S5515, S5525, S5529, S5531, S5620 [23MY], S5882, S5892 [6JN], S6004, S6009 [10JN], S6022-S6024 [11JN], S6125, S6132, S6135 [12JN], S6167, S6169, S6171, S6180, S6189 [13JN], S6261-S6263 [14JN], S7053 [26JN], S7683-S7685 [11JY], S7927 [17JY], S9341, S9343, S9344, S9348-S9352 [1AU], S10005-S10011 [6SE], S10058-S10064 [9SE], S10546-S10551 [13SE], S11235-S11237 [25SE], S11472, S11503 [27SE], S11634-S11638 [28SE]

Reform, S51-S54 [4JA]

———review of taxation policies and proposals, S175, S177-S179 [22JA]

Refuse disposal: treatment of recycling and solid waste disposal facilities under tax-exempt bond rules (S. 1527), S382 [25JA]

Republican Party: national agenda, S20 [3JA], S295, S297 [23JA], S1616 [7MR], S3418 [17AP], S4271 [29AP], S4995-S4997 [14MY], S6019 [10JN], S6846 [25JN], S7624 [10JY], S10051-S10054 [9SE], S10536, S10537 [13SE], S11108 [20SE], S11212, S11213, S11228 [25SE], S12123 [1OC]

Research: extend credit for increasing research activities, S7426 [9JY]

SEC: funding for reduction of fees (S. 1855), S6015-S6017 [10JN]

Securities: improve regulation of the purchase and sale of municipal securities (S. 1549), S737 [1FE]

Senate Rules: separation of tax cuts from offsets within budget reconciliation process, S5415-S5428 [21MY], S5516 [23MY]

Ships and vessels: treatment of income for crew members of small fishing vessels, S7459 [9JY]

Small business: delay imposition of penalties for failure to make electronic fund transfer of business taxes (S. 2109), S11177 [24SE]

———possession tax credit regulations, S9545 [2AU]

———standards for determining employment status of independent contractors (S. 1610), S1970-S1974 [13MR]

———tax treatment of pension plans, S7444, S7445, S7447 [9JY], S9538 [2AU]

———waiver of penalty excise taxes relative to liquidity of pension plans, S7459 [9JY]

Social Security: deductibility of the old-age, survivors, and disability insurance taxes paid by employees and self-employed individuals, S5306-S5309, S5311 [20MY], S5480, S5481 [22MY]

———deductibility of the old-age, survivors, and disability insurance taxes paid by employees and self-employed individuals (S. 1741), S4937-S4939 [9MY]

———income tax credit for employee paid contribution to Social Security tax, S11410 [26SE]

———payroll taxes, S4082 [24AP]

———reform, S8491 [22JY]

———tax rates, S5312-S5321, S5324 [20MY], S5481, S5482 [22MY]

———trust funds' solvency, S5867 [5JN], S5911-S5915 [6JN]

Sports: treatment of tax-exempt bonds for professional sports facilities (S. 1880), S6305-S6307 [14JN], S7205 [27JN], S11103 [20SE]

States: eliminate requirement to pay unemployment compensation on election worker services (S. 2072), S10554 [13SE]

———tax treatment of certain pension income (H.R. 394), S859 [1FE]

Tax Freedom Day: observance, S3798 [22AP], S4763, S4783, S4801, S4808 [7MY], S4883 [9MY]

Taxation: treatment of computer software exports relative to the foreign sales corporation tax, S7444 [9JY]

Tax-exempt organizations: prevent reclassification of certain dues paid to agricultural and horticultural organizations, S7426 [9JY]

———treatment of certain travel and tour activities, S12470 [21OC]

———treatment of excess benefit arrangements of certain tax-exempt group medical practices (S. 1538), S509 [26JA]

Tourist trade: levying of a departure tax on international travel tickets, S6257 [14JN]

Transportation: transfer authority over highway programs and mass transit programs to States (S. 1971), S8370 [19JY]

U.N.: prohibit U.S. contributions relative to U.N. attempts at taxing or charging fees to U.S. citizens, S8765-S8768, S8774, S8775, S8853 [25JY]

———prohibit U.S. contributions relative to U.N. attempts at taxing or charging fees to U.S. citizens (S. 1519), S277, S278 [22JA], S995 [6FE]

Veterans: extend adjustable rate mortgage demonstration project (S. 2057), S9967, S9968 [5SE]

Women: treatment of pensions relative to spouses and former spouses, S7439 [9JY], S7625 [10JY]

Reports

Research and Development Recoupment Charge: Presidential Advisory Board on Arms Proliferation Policy, S7145 [27JN]

Unleasing America's Potential: National Commission on Economic Growth and Tax Reform, E37-E46 [22JA]

Reports filed

Adoption Promotion and Stability Act: Committee on Finance (Senate) (H.R. 3286) (S. Rept. 104-279), S6223 [13JN]

———Committee on Resources (House) (H.R. 3286) (H. Rept. 104-542), H4301 [30AP]

———Committee on Ways and Means (House) (H.R. 3286) (H. Rept. 104-542), H4429 [6MY]

Consideration of Conference Report on H.R. 3103, Health Insurance Portability and Accountability Act: Committee on Rules (House) (H. Res. 500) (H. Rept. 104-735), H9565 [31JY]

———Committee on Rules (House) (H. Res. 502) (H. Rept. 104-738), H9704 [1AU]

Consideration of Conference Report on H.R. 3448, Small Business Job Protection Act: Committee on Rules (House) (H. Res. 503) (H. Rept. 104-739), H9705 [1AU]

Consideration of H.J. Res. 159, Require a Three-Fifths Majority on the Passage of Legislation Increasing Revenue: Committee on Rules (House) (H. Res. 395) (H. Rept. 104-513), H3229 [29MR]

Consideration of H.R. 3103, National Policy To Provide Health Care and Reform Insurance Procedures: Committee on Rules (House) (H. Res. 392) (H. Rept. 104-501), H2949 [27MR]

Consideration of H.R. 3286, Adoption Promotion and Stability Act: Committee on Rules (House) (H. Res. 428) (H. Rept. 104-566), H4502 [7MY]

Consideration of H.R. 3415, Gasoline Tax: Committee on Rules (House) (H. Res. 436) (H. Rept. 104-580), H5286 [16MY]

Consideration of H.R. 3448, Small Business Job Protection Act: Committee on Rules (House) (H. Res. 440) (H. Rept. 104-590), H5379 [21MY]

Gasoline Tax: Committee on Ways and Means (House) (H.R. 3415) (H. Rept. 104-576), H5286 [16MY]

Government Payments in Lieu of Taxes for Nontaxable Lands of the Unorganized Boroughs in Alaska: Committee on Energy and Natural Resources (Senate) (S. 1010), S10554 [13SE]

———Committee on Energy and Natural Resources (Senate) (S. 1010) (S. Rept. 104-396), S12194 [2OC]

Health Coverage Availability and Affordability Act: Committee on Ways and Means (House) (H.R. 3103) (H. Rept. 104-496), H2842 [25MR]

Health Insurance Portability and Accountability Act: Committee of Conference (H.R. 3103) (H. Rept. 104-736), H9565 [31JY]

Prohibit Retroactive Taxation: Committee on Governmental Affairs (Senate) (S. 94) (S. Rept. 104-354), S9742 [3SE]

Safeguard Taxpayer Rights: Committee on Ways and Means (House) (H.R. 2337) (H. Rept. 104-506), H3170 [28MR]

SEC Appropriations and Reduction of Fees: Committee on Commerce (House) (H.R. 2972) (H. Rept. 104-479), H2122 [12MR]

Small Business Job Protection Act: Committee of Conference (H.R. 3448) (H. Rept. 104-737), H9704 [1AU]

———Committee on Ways and Means (House) (H.R. 3448) (H. Rept. 104-586), H5299 [20MY]

Small Business Job Protection Act and Employee Commuting Flexibility Act: Committee on Finance (Senate) (H.R. 3448) (S. Rept. 104-281), S6408 [18JN]

Tax Treatment of Military Income Derived From Services Performed During a Contingency Operation: Committee on Ways and Means (House) (H.R. 2778) (H. Rept. 104-465), H1635 [29FE]

Reports to constituents

Hamilton, Representative: Right Kind of Tax Cuts, E1557 [11SE]

———Tax Cuts for Education, E1234 [10JY]

Resolution of Ratification

Protocol Amending Taxation Convention with Indonesia: Committee on Foreign Relations (Senate), S11291 [25SE], S11659 [28SE]

Taxation Convention With Kazakhstan: Committee on Foreign Relations (Senate), S11291 [25SE], S11659 [28SE]

Taxation Convention With the Netherlands: Committee on Foreign Relations (Senate), S11291 [25SE], S11659 [28SE]

Resolutions by organizations

Commercial Revitalization Tax Credit: U.S. Conference of Mayors, S1152 [7FE]

Rulings of the Chair

Congress: constitutional amendment to require a three-fifths majority on the passage of legislation increasing revenue (H.J. Res. 159), H3278 [15AP]

Gingrich, Representative: investigation by independent counsel relative to GOPAC (H. Res. 468), H6855 [26JN]

Health: national policy to provide health care and reform insurance procedures (H.R. 3103), conference report, S9499 [2AU]

Schedules

FAA aviation tax schedule, E454-E456 [26MR]

Statements

Financing of Public School Education: Acacia Fanto, E939 [29MY]

Gasoline Tax: ARCO, S4922 [9MY], H5327, H5345 [21MY]

———Chevron Corp., S4923 [9MY], H5327, H5345 [21MY]

———Exxon Corp., S4922 [9MY]

———Texaco Inc., H5327, H5345 [21MY]

Influence of Lobbyists: A.J. Ferriter, E941 [29MY]

Myth of Smoot-Hawley: John Heinz, S10173 [10SE]

Tax Treatment of Businesses Operating Abroad: Robert S. McIntyre, Citizens for Tax Justice (organization), S9314 [31JY]

Studies

Brewing Industry Taxation: DRI/McGraw-Hill (business), H9826-H9831 [1AU]

Smoot-Hawley, Depression, and World Revolution: Donald W. Bedell, Bedell Associates, S10173-S10176 [10SE]

Summaries

Agricultural Market Transition Act Transitional Payments (H.R. 3559), E1902 [2OC]

Child Care Infrastructure Act (S. 2088), S10839 [18SE]

Health Care? You Compare, H3091 [28MR]

Independent Contractor Tax Simplification Act (S. 1610), S1971 [13MR]

Managed Care Consumer Protection Act (H.R. 4220), E1751 [27SE]

Multifamily Assisted Housing Reform and Affordability Act (S. 2042), S9602 [2AU]

Reduction of Fee Delinquencies and Improvement of Government Debt-Collection Procedures: Representative Horn, H4087-H4091 [25AP]

Revenue Restructuring Act (H.R. 4050), E1573 [11SE]

Tax Provision Extension (S. 1568), S1184 [9FE]

Tax Treatment of Adoption Expenses (S. 1715), S4326 [29AP]

Tax Treatment of Employee Benefits for Staffing Firms, E1845 [30SE]

Tax Treatment of Families and Children (H.R. 3943), E1503 [2AU]

Tax Treatment of Higher Education Expenses (S. 2035), S9584 [2AU]

Transfer Authority Over Highway Programs and Mass Transit Programs to States (S. 1971), S8372 [19JY]

Walters Plan To Balance the National Budget: Arthur M. Walters, E821 [16MY]

Surveys

Representative Beilenson's district survey results, E59 [23JA]

Tables

Budget reconciliation, S21 [3JA]

Distribution of the current Federal tax burden, H3274 [15AP]

International comparison of central Government taxes as percents of gross domestic product, H3273 [15AP]

Merchandise trade deficit, S10176 [10SE]

Payroll tax data for employees and employers, S4709 [6MY]

Republican budget deficits with and without the tax cut, S6182 [13JN]

Total U.S. Federal revenue as percents of gross domestic product, H3274 [15AP]

Votes on legislation dealing with taxation, Federal spending, Federal employee reductions, and welfare and medical assistance (1968), S5796 [5JN]

Testimonies

Unlimited Savings Allowance Tax Plan: Salvatore V. Barone, Association for Manufacturing Technology, S11635-S11637 [28SE]

Texts of

H. Con. Res. 193, Government spending and regulatory program reductions, H7128 [9JY]

H. Con. Res. 208, corrections in enrollment of conference report on H.R. 3103, Health Insurance Portability and Accountability Act, H9898 [2AU]

H. Res. 392, consideration of H.R. 3103, Health Coverage Availability and Affordability Act, H3029 [28MR]

H. Res. 395, consideration of H.J. Res. 159, constitutional amendment to require a three-fifths majority on the passage of legislation increasing revenue, H3256 [15AP]

H. Res. 428, consideration of H.R. 3286, Adoption Promotion and Stability Act, H4766 [9MY]

H. Res. 436, consideration of H.R. 3415, gasoline tax, H5326 [21MY]

H. Res. 440, consideration of H.R. 3448, Small Business Job Protection Act, and H.R. 1227, Employee Commuting Flexibility Act, H5432 [22MY]

H. Res. 468, investigation of Representative Gingrich by independent counsel relative to GOPAC, H6799 [25JN], H7050 [27JN], H7109 [28JN]

H. Res. 500, consideration of conference report on H.R. 3103, Health Insurance Portability and Accountability Act, H9775 [1AU]

H. Res. 502, consideration of conference report on H.R. 3103, Health Insurance Portability and Accountability Act, H9776 [1AU]

H. Res. 503, consideration of conference report on H.R. 3448, Small Business Job Protection Act, H9839 [2AU]

H. Res. 524, investigation of Representative Gephardt by independent counsel relative to certain financial transactions, H10607, H10642 [19SE]

H. Res. 526, release of independent counsel report on Representative Gingrich relative to GOPAC, H10606, H10643 [19SE]

H. Res. 531, investigation of Representative Gephardt by independent counsel relative to certain financial transactions, H10775, H10971 [24SE]

H. Res. 532, release of independent counsel report on Representative Gingrich relative to GOPAC, H10723 [20SE], H10972, H10973 [24SE]

H.J. Res. 159, constitutional amendment to require a three-fifths majority on the passage of legislation increasing revenue, H3272 [15AP]

H.R. 2337, safeguard taxpayer rights, H3399-H3407 [16AP]

H.R. 2778, treatment of military income derived from services performed during a contingency operation relative to taxation, H1670 [5MR]

H.R. 2972, SEC funding for reduction of fees, H2050 [12MR]

H.R. 3103, Health Coverage Availability and Affordability Act, H3045-H3083 [28MR]

H.R. 3103, Health Insurance Reform Act, S3836-S3864 [23AP]

H.R. 3163, tax treatment of Federal employees at a hydroelectric facility located on the Columbia River, H11630 [28SE]

H.R. 3415, gasoline tax, H5337 [21MY]

H.R. 3448, Small Business Job Protection Act, S7366-S7402 [8JY], H5445-H5467 [22MY]

H.R. 4050, Revenue Restructuring Act, E1574-E1580 [11SE]

H.R. 4135, New Borns' and Mothers' Health Protection Act and National Mental Health Parity Act implementation, H10963 [24SE]

S. 1519, Prohibitions on United Nations Taxation Act, S277 [22JA]

S. 1549, Municipal Securities Investor Protection Act, S738 [1FE]

S. 1568, tax provision extension, S1182-S1184 [9FE]

S. 1610, Independent Contractor Tax Simplification Act, S1971 [13MR]

S. 1674, issuance of tax-exempt bonds to finance first-time farmers' loans, S3402 [16AP]

S. 1739, gasoline tax, S4868 [8MY]

S. 1792, allow companies to donate scientific equipment to schools, S5497 [22MY]

S. 1835, expand definition of limited tax benefits applicable to line-item veto, S5773 [4JN]

S. 1848, Clean-Fuel Vehicle Act, S5941 [6JN]

S. 1855, Securities and Exchange Commission Fee Reduction Act, S6016 [10JN]

S. 1879, Section 501(c)(3) Nonprofit Organizations Tax-Exempt Bond Reform Act, S6307-S6309 [14JN]

S. 1880, Stop Tax-Exempt Arena Debt Issuance Act, S6310 [14JN]

S. 1911, tax treatment of environmental remediation costs in empowerment and enterprise zones, S7182-S7184 [27JN]

S. 1914, tax treatment of research activities relative to an existing business component, S7187 [27JN]

S. 2027, extension of Superfund taxes, S9565 [2AU]

S. 2042, Multifamily Assisted Housing Reform and Affordability Act, S9595-S9602 [2AU]

S. 2047, modify the application of pension nondiscrimination rules to governmental plans, S9608 [2AU]

S. 2074, Estate and Gift Taxes Repeal Act, S10555 [13SE]

S. 2088, Child Care Infrastructure Act, S10838 [18SE]

S. 2109, delay imposition of IRS penalties for failure to make electronic fund transfer of business taxes, S11178 [24SE]

S. 2110, establish special rules for certain gratuitous transfers of employer securities to employees, S11178 [24SE]

S. 2141, tax treatment of certain corporate stock liquidations relative to charitable donations, S11547 [27SE]

S. 2190, Uniform Child Support Enforcement Act, S12304-S12306 [3OC]

S. Con. Res. 58, impose fees for the allocation of toll-free phone numbers, S5099 [15MY]

S. Con. Res. 68, corrections in enrollment of conference report on H.R. 3103, Health Insurance Portability and Accountability Act, S9501, S9609 [2AU]

S. Res. 238, tax treatment of individual retirement accounts, S3231 [29MR]

S.J. Res. 49, constitutional amendment to require a two-thirds majority on the passage of legislation increasing revenue, S1368 [27FE]