SMALL BUSINESS JOB PROTECTION ACT

Amendments

Enact (H.R. 3448), S6898, S6899 [25JN], S7402, S7409, S7417 [8JY], S7466, S7494 [9JY]

Appointments

Conferees: H.R. 3448, provisions, S8820 [25JY], H8581 [26JY]

Articles and editorials

How Forcing Up the Minimum Wage Hurts Those Who Need Help Most, H7119 [9JY]

Maximum Politics, S7455 [9JY]

Minimum Wage Argument You Haven't Heard Before, S7351 [8JY]

Working Poor—Minimum-Wage Jobs Give Many Americans Only a Miserable Life, S7437 [9JY]

Bills and resolutions

Enact (see H.R. 3448), H5052 [14MY]

Enact (H.R. 3448): consideration (see H. Res. 440), H5379 [21MY]

———consideration of conference report (see H. Res. 503), H9705 [1AU]

Conference reports

Provisions (H.R. 3448), H9568-H9670 [1AU]

Factsheets

Minimum Wage Level, H7119 [9JY]

Letters

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

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

Minimum wage level: Antonia Hernandez, Mexican American Legal Defense and Educational Fund, S7349 [8JY]

———Bruce A. Stakeman, Environmental Technologies, Inc., S7439 [9JY]

———Hugh B. Price, National Urban League, Inc., S7349 [8JY]

———Nancy Leon, National Hispana Leadership Institute, S7349 [8JY]

———Richard Womack and Dorothy I. Height, Leadership Conference on Civil Rights, S7349 [8JY]

———Roger C. Rosenthal, Migrant Legal Action Program, Inc., S7349 [8JY]

———Wade Henderson, NAACP, S7349 [8JY]

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

Lists

Economists supporting minimum wage increase, S7354 [8JY]

Memorandums

Minimum Wage Level: John J. Motley III, National Retail Federation, S7346 [8JY]

Motions

Enact (H.R. 3448), H8574 [26JY]

Press releases

Leading Economists Call for Higher Minimum Wage: Center on Budget and Policy Priorities, S7350 [8JY]

Remarks in House

Enact (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]

———append text of H.R. 1227, Employee Commuting Flexibility Act, H5544 [23MY]

———conference report, H9846-H9862 [2AU], E1503 [2AU], E1536 [5SE]

———consideration (H. Res. 440), H5432-H5445 [22MY]

———consideration of conference report (H. Res. 503), H9839-H9846 [2AU]

———motion to instruct conferees, H8575-H8581 [26JY]

Financial institutions: tax deduction for loans to employee stock ownership plans, H5437 [22MY]

Minimum wage: level, H5433-H5445 [22MY], H7119, H7121, H7122 [9JY]

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]

Taxation: rates, H5435 [22MY]

Remarks in Senate

Business and industry: relocation to foreign countries to avoid certain income taxes, S9545 [2AU]

Enact (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]

———conference report, S9525, S9530, S9535-S9542, S9544-S9548 [2AU], S9857 [4SE], S11446 [26SE]

———unanimous-consent agreement, S5645-S5647 [24MY], S6826 [25JN], S7460, S7466 [9JY]

ERISA: treatment of pension assets by insurance companies, S7424, S7433, S7434 [9JY], S9545 [2AU]

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

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]

Minimum wage: impact of increase on nursing home industry, S7449, S7450 [9JY]

———level, S7345-S7358, S7403-S7413 [8JY], S7425, S7426, S7428 [9JY], S7513 [10JY], S9525, S9530, S9535-S9542 [2AU]

———tribute to efforts of Senate staff, Dept. of Labor staff, and outside organizations on minimum wage legislation, S9527 [2AU]

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

SBA: enhance safety and soundness of the Small Business Investment Company Participating Securities Program, S7442, S7443 [9JY]

Small business: possession tax credit regulations, S9545 [2AU]

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

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

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

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

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

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

———treatment of certain gambling winnings, S7451 [9JY]

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

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

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

———treatment of homemakers' individual retirement accounts, S7426, S7460, S7463 [9JY]

———treatment of income for crew members of small fishing vessels, S7459 [9JY]

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

———treatment of newspaper distributors and deliverers, S7426 [9JY]

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

———treatment of tax-exempt bond financing for public utility companies, S7630, S7631 [10JY]

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

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

Reports filed

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

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

Provisions: Committee of Conference (H.R. 3448) (H. Rept. 104-737), H9704 [1AU]

———Committee on Finance (Senate) (H.R. 3448) (S. Rept. 104-281), S6408 [18JN]

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

Statements

Minimum Wage Level: Senator Dodd, S7434 [9JY]

Texts of

H. Res. 440, consideration of H.R. 3448, provisions, and H.R. 1227, provisions, H5432 [22MY]

H. Res. 503, consideration of conference report on H.R. 3448, provisions, H9839 [2AU]

H.R. 3448, provisions, H5445-H5467 [22MY]