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

Addresses

Minimum Wage Level: Bill Dauster, E2223 [8NO]

Virginia State Chamber of Commerce Bi-Annual Dinner: John T. Hazel, Jr., S5082-S5084 [23MY]

Amendments

Bankruptcy: prohibit courts from reducing property tax liens earmarked for education and allow child support claimants to access exempt assets (S. 1149), S11499 [30OC]

Budget: reconciliation of the concurrent resolution (H.R. 2014), H4339, H4363 [24JN], H4394 [25JN], H4778 [26JN]

———reconciliation of the concurrent resolution (H.R. 2014), consideration (H. Res. 174), H4394 [25JN]

———reconciliation of the concurrent resolution (H.R. 2014), consideration of conference report (H. Res. 206), H6629 [31JY]

———reconciliation of the concurrent resolution (S. 949), S6337, S6338, S6348, S6351, S6354, S6373, S6374, S6376, S6379 [25JN], S6440, S6442, S6460, S6461, S6465, S6469, S6471, S6472, S6473, S6479, S6509, S6510, S6531, S6532, S6533, S6541, S6542, S6543, S6544, S6551, S6552, S6553 [26JN], S6674, S6675, S6676, S6677, S6678, S6680, S6681, S6682, S6683, S6686, S6687, S6689, S6690, S6693, S6694, S6695, S6697, S6763, S6764, S6765, S6766, S6767, S6768, S6770, S6771, S6773, S6774, S6775, S6777 [27JN]

Employment: provide compensatory time for all employees (H.R. 1), H1138, H1140, H1141, H1144, H1146 [19MR]

———provide compensatory time opportunities, flexible workplaces, and clarify minimum wage and overtime requirements of private sector employees (S. 4), S4332, S4396, S4397, S4398 [13MY], S4491, S4492, S4493, S4495, S4496 [14MY], S4613, S4614 [15MY], S5220, S5221, S5247, S5265, S5267, S5268 [3JN], S5278 [4JN]

Insurance: order of precedence to be applied in the payment of life insurance benefits (H.R. 1316), H4232 [24JN]

Taxation: State authority to tax compensation paid to certain employees (H.R. 1953), S10441 [6OC]

———treatment of education individual retirement accounts relative to elementary and secondary school expenses (H.R. 2646), S11466, S11467, S11470, S11471, S11472, S11474, S11485 [30OC], S11553 [31OC], S11601, S11602, S11603, S11604, S11605, S11606, S11607, S11608, S11609, S11610, S11611 [3NO], H9056, H9067 [23OC]

Veterans: increase service-connected disability benefits for veterans and survivors (H.R. 2367), H9835 [31OC]

Analyses

Ending Double Standards for Stock Options Act (S. 576), S3204 [15AP]

Joint Tax Committee Distribution Tables Produce Misleading Results: Center on Budget and Policy Priorities, S6028 [20JN]

Marauding the Middle Class—Republican Tax Breaks for the Rich: Committee on the Budget (Senate) Democratic Staff, S2753-S2755 [21MR]

Northern Mariana Islands Covenant Implementation Act (S. 1275), S10653 [8OC]

Responsible Borrower Protection Bankruptcy Act (H.R. 2500), E1801 [18SE]

Tax Treatment of Individual Retirement Accounts (H.R. 446), E92 [9JA]

Treatment of Social Security Under Balanced Budget Constitutional Amendment: Concord Coalition, S1533 [25FE]

Appointments

Conferees: H.R. 2014, Taxpayer Relief Act, H5048 [10JY]

Social Security Advisory Board, H924 [12MR]

Articles and editorials

As Options Proliferate, Investors Question Effect on Bottom Line, S3204-S3206 [15AP]

Best Tax-Cut Proposal Appears To Face Roadblock in Congress, E1263 [19JN]

Clinton Promises, E986 [20MY]

Colleges' Failure To Resolve Funding May Bar Millions From Attending Study Finds, S6019 [20JN]

Comp Time's Time Has Come, S4514 [15MY]

Contending Over Capital Gains Cuts, S5967 [19JN]

Democrats Use Skewed Figures To Challenge Tax-Cut Proposal, E1377 [9JY]

Disney Chief May Reap $771 Million From Stock Options, S3206 [15AP]

Economic Prosperity Not Fully Shared, S11226 [27OC]

Eliminate the Middleman, S3684 [24AP]

Federal Reserve's Pointless Quarter-Point—A Preemptive Strike Against a Non-Threat, S11228 [27OC]

Fixing a Flat, E1221 [17JN]

Flimsy Idea in the House, H9072 [23OC]

Forgotten Tax, S3308 [17AP]

Gold-Mining Firms Act To Meet Price-Slump Challenge—They Reduce Costs, Scratch New Mines, With No Quick Relief in Sight, S6342, S6347 [25JN]

GOP Unleashes a Sneak Attack on Teachers' Pensions, H5175 [11JY]

GOP Welfare Plan Insults the Poor, E1251 [18JN]

GOP's Chicken Littles, E1245 [18JN]

Harried Workers Need Comptime's Flexibility, S5409 [9JN]

Higher Tuition, More Grade Inflation, S3283 [16AP]

House Right To Give Middle Class a Break, E1365 [8JY]

Immigrant Study Finds Many Below New Income Limit, S2639 [20MR]

In Stocks and Social Security, a Free Lunch Is Pure Fantasy, E129 [4FE]

It's Comptime Time, S4647 [16MY]

Liberals Are Mighty Generous With Definition of ``The Rich'', H6656 [31JY]

Money in the Bank—LISD Receives Biggest Back Taxes Payment, S8830 [4SE]

Mothers of Today Don't Think They're Doing as Good as Own Moms, Poll Says, S4265 [9MY]

Mr. Archer's Plan for the District, E1300 [23JN]

Off Welfare—Mental Migration, E357 [3MR]

Oklahoma's Poor Get the Message—Opt Out of the Welfare System, E355 [3MR]

Pass Comp Bill, S4647 [16MY]

Poverty Is Unfairly Defined, S514 [21JA]

Raise Taxes Wait Four Years, and....Boom, H3831 [17JN]

Recent Tax Policy Issues Profound for Agriculture, S637 [22JA]

Redesigning the System, E657 [15AP]

Rising College Costs Imperil the Nation, Blunt Report Says, S6009 [19JN], S6019 [20JN]

Schools Lose When Firms Go Bankrupt, S8829 [4SE]

Schools Turn to Income Tax—Most Districts Already Charge an Income Surtax, Should Des Moines Join Them?, S8829 [4SE]

Social Security Privatization Is Here, E517 [19MR]

Tax Bill's Complexities Often Aid Wealthy, S5968 [19JN]

Tax Cut That Won't Sell Us Short by Rewarding Only Long-Term Investors, We All Stand To Gain, S892 [30JA]

Tax Relief, H5782 [25JY]

Tax Trash, H5383 [16JY]

Then There's Plan B, H5128 [10JY]

U.S. Inaugurating a Vast Database of All New Hires, S10056 [26SE]

Wage Inflation? Where? (Labor Statistics Lose Predictive Value), S11224 [27OC], S11440 [30OC]

Wages of Welfare Reform, H3268 [3JN]

Who Will Really Pay for Minimum Wage Increase?, E541 [20MR]

Bills and resolutions

Agricultural Market Transition Act: reduce the amounts allocated for payments pursuant to production flexibility contracts (see H.R. 2111), H4912 [8JY]

Armed Forces: prohibit a reduction in the overseas locality allowance for a member of the uniformed services on duty outside the continental U.S. (see H.R. 1221), H1288 [21MR]

———provide retirees all benefits promised to them upon enlistment (see H.R. 51), H68 [7JA], H140 [9JA]

———revise rules on retirement payments to former spouses (see H.R. 2537), H7830 [24SE]

———treatment of Dept. of Defense separation pay relative to Dept. of Veterans Affairs disability compensation (see S. 1359; H.R. 2550), S11677 [4NO], H7910 [25SE]

Aviation: allow families of international airline disaster victims a fair jury trial to receive just compensation for their loss (see S. 943; H.R. 2005), S6040 [20JN], H4132 [20JN]

Bankruptcy: declare that donations made from a sense of religious obligation be considered to have been made in exchange for a reasonably equivalent value (see H.R. 2611), H8438 [6OC]

———define single asset real estate (see H.R. 73), H69 [7JA], H141 [9JA]

———limit the value of real and personal property that debtors may exempt under State and local law (see S. 530), S2900 [9AP]

———make chapter 12 of bankruptcy code permanent relative to the treatment of farmers' reorganization plans by banks (see S. 1024), S7603 [16JY]

———prohibit courts from reducing property tax liens earmarked for education and allow child support claimants to access exempt assets (see S. 1149), S8823 [4SE]

———reform system to become a needs-based system (see H.R. 2500), H7599 [18SE]

BLS: conduct time use surveys and calculate monetary value of unremunerated work (see H.R. 422), H153 [9JA]

———development and circulation of a monthly cost-of-living index (see H. Con. Res. 33), H724 [4MR]

Budget: reconciliation of the concurrent resolution (see S. 949; H.R. 2014), S6041 [20JN], H4221 [23JN]

———reconciliation of the concurrent resolution (H.R. 2014), consideration (see H. Res. 174), H4338 [24JN]

———reconciliation of the concurrent resolution (H.R. 2014), consideration of conference report (see H. Res. 206), H6702 [31JY]

———reconciliation of the concurrent resolution (H.R. 2014), consideration of joint resolution waiving enrollment requirements (see H. Res. 203), H6405 [30JY]

———reconciliation of the concurrent resolution (H.R. 2014), technical corrections in enrollment (see H. Con. Res. 138), H6705 [31JY]

———reconciliation of the concurrent resolution (H.R. 2014), waive enrollment requirements (see H.J. Res. 90), H6705 [31JY]

Business and industry: end credit card possession requirements (see H.R. 2599), H8299 [1OC]

———ensure economic equity for women (see S. 71; S. Res. 70), S160 [21JA], S3011 [10AP]

———establish a commission to study employment and economic insecurity (see H.R. 185), H145 [9JA]

———promote and improve employee stock ownership plans (see S. 673; H.R. 1592), S3844 [30AP], H2678 [14MY]

———require employee notification before termination of health or retirement benefits (see H.R. 1594), H2679 [14MY]

———require employers which are terminating businesses to offer employee stock ownership plans (see H.R. 1946), H3865 [17JN]

———require profit-sharing plans for the provision of Federal contracts or subsidies (see H.R. 2468), H7262 [11SE]

———treatment of personal employment information reported to the National Directory of New Hires (see S. 1223), S10055 [26SE]

California: distribution of certain revenues from the Mineral Springs parcel to certain members of the Agua Caliente Band of Cahuilla Indians (see H.R. 700), H522 [12FE]

Capitol Police Board: establish a pay scale and benefits package equal to that of the Secret Service Uniformed Division (see H.R. 2862), H10171 [6NO]

Children and youth: child care funding for low-income families (see H.R. 899), H701 [27FE]

———establish child retirement accounts (see H.R. 194), H145 [9JA]

———protect and improve child care programs for low-income families (see S. 19), S159 [21JA]

Civil rights: establish criminal liability for discrimination based on disparate treatment (see H.R. 2080), H4834 [26JN]

———prohibit discrimination in the payment of wages based on sex, race, or national origin (see S. 232; H.R. 1302), S804 [29JA], H1439 [10AP]

———prohibit employment discrimination (see H.R. 963, 2078), H802 [6MR], H4834 [26JN]

———prohibit use of involuntary arbitration to settle claims of employment discrimination (see H.R. 983), H803 [6MR]

———provide improved remedies for discrimination in the payment of wages based on sex (see H.R. 2023), H4338 [24JN]

Civil Service Retirement System: expand the class of individuals eligible to elect the option to make up a deposit through an actuarially equivalent annuity reduction (see H.R. 2566), H8054 [26SE]

Clothing industry: legal accountability for sweatshop conditions (see S. 626), S3419 [22AP]

Coal: disability benefit eligibility for certain miners (see H.R. 1600), H2679 [14MY]

Congress: reform pension plan for Members and employees (see H.R. 729), H523 [12FE]

———treatment of Members and employees for retirement purposes (see S. 820; H.R. 1765), S5253 [3JN], H3273 [3JN]

Consumer Price Index: calculation relative to correction of cost-of-living adjustments (see S. Res. 50; H.R. 1052; H. Res. 92, 93), S1017 [5FE], H949 [12MR], H1016 [13MR]

Contracts: limit Federal agency payments to contractors for the compensation of any individual (see H.R. 2280), H5916 [28JY]

———require wages paid under Federal contracts to be above local poverty line (see H.R. 182, 370), H145, H151 [9JA]

Copeland Act: repeal (see H.R. 2720), H9501 [23OC]

Corrections Calendar Office: lump sum allowance (see H. Res. 130), H1891 [24AP]

Cost-of-Living Board: establish (see S. 425), S2129 [11MR]

Courts: adjust current salaries and provide procedures for future adjustments of salaries of Federal judges (see S. 394), S1979 [5MR]

———eliminate attorney fee awards and limit relief in suits against certain public entities (see H.R. 2293), H6405 [30JY]

———improve procedures for Federal civil forfeitures (see H.R. 1965), H4085 [19JN]

———protect private property from forfeiture or Government seizure (see H.R. 428), H153 [9JA]

———provide cost-of-living adjustments for administrative law judges (see H.R. 1240), H1338 [8AP]

———provide procedures for future adjustments of salaries of Federal judges (see H.R. 875), H700 [27FE]

———reform civil assets forfeiture (see H.R. 1835), H3658 [10JN]

———repeal requirements on adjustments to judicial salaries (see H.R. 807), H588 [13FE]

———technical corrections to bankruptcy laws (see H.R. 120, 764), H142 [9JA], H586 [13FE]

Customs Service: modify overtime and premium pay rates of customs officers (see H.R. 2262), H5825 [25JY]

Davis-Bacon Act: repeal (see H.R. 2720), H9501 [23OC]

Dept. of Defense: authorizing appropriations for military construction and increased pay and improved health care for members of the uniformed services (see S. 1339; H.R. 2858), S11343 [29OC], H10171 [6NO]

Dept. of HUD: disclosure of income information to local housing agencies for determination of public housing eligibility (see H.R. 214), H146 [9JA]

Dept. of Labor: establish programs to educate the public on retirement savings (see S. 757; H.R. 1377), S4658 [16MY], H1705 [17AP]

Dept. of State: calculation of Bureau of Diplomatic Security agents' retirement annuities (see H.R. 633), H392 [6FE]

Dept. of Veterans Affairs: improve procedures for resolving claims of employment discrimination (see S. 801; H.R. 1703), S5108 [23MY], H3201 [22MY]

District of Columbia: impose an income tax on nonresident workers to fund a regional education and workforce training system and to improve school facilities (see S. 928, 1070), S5790 [17JN], S8153 [25JY]

Domestic policy: establish a living wage, develop job opportunities, convert military programs to social programs, produce a capital budget, reduce poverty and violence, and redistribute wealth and power (see H.R. 1050), H949 [12MR]

Economy: reduce income tax rates, encourage purchase of domestic products, and extend transportation infrastructure spending (see H.R. 392), H151 [9JA]

Education: prohibit the use of stale cohort default data in the termination of student assistance eligibility (see H.R. 3061), H10954 [13NO]

Elections: national advisory referendum on a flat income tax rate and the requiring of a national vote to raise taxes (see H.R. 2057), H4646 [25JN]

Employment: determination of tip credits relative to State and local government laws (see H.R. 2357), H6705 [31JY]

———determination of tip credits relative to State and local laws (see H.R. 1485), H1988 [29AP]

———enhance and protect retirement savings (see S. 14; H.R. 83), S159 [21JA], H69 [7JA], H141 [9JA]

———implement alternative program for providing a benefit or employment preference under Federal law (see H.R. 2079), H4834 [26JN]

———make overtime exemption available to employees engaged in transportation and preparation of fruit and vegetables apply to employees engaged in transportation and preparation of sugar beets (see H.R. 917), H724 [4MR]

———minimum wage and overtime exemptions for employees subject to certain leave policies (see H.R. 504), H282 [4FE]

———provide compensatory time for all employees (see H.R. 1), H66 [7JA], H138 [9JA]

———provide compensatory time for all employees (H.R. 1), consideration (see H. Res. 99), H1110 [18MR]

———provide compensatory time opportunities, flexible workplaces, and clarify minimum wage and overtime requirements of private sector employees (see S. 4), S158 [21JA]

———provide for retirement savings and security (see H.R. 509, 1130), H282 [4FE], H1186 [19MR]

———use of salary base to exempt employees from certain wage requirements (see H.R. 647), H393 [6FE]

ERISA: allow victims of child abuse to collect monetary awards from an abuser's pension (see H.R. 1142), H1258 [20MR]

———amend relative to rules governing litigation contesting termination or reduction of retiree health benefits (see S. 1307), S10950 [22OC]

———clarify treatment of investment managers (see S. 1227; H.R. 2226), S10055 [26SE], H5664 [23JY]

———joint trusteeship of single-employer pension plans (see H.R. 2012), H4221 [23JN]

Fair Labor Standards Act: reform calculation formula for overtime compensation (see H.R. 2710), H9501 [23OC]

Families and domestic relations: child support enforcement (see S. 1074), S8186 [28JY]

———denial of passports to noncustodial parents relative to nonpayment of child support (see H.R. 389), H151 [9JA]

———require the same distribution of child support arrearages to former welfare recipients collected by Federal tax intercept as by the States (see S. 639; H.R. 1569), S3550 [23AP], H2444 [8MY]

Farmers: provide greater planting flexibility (see H.R. 913), H724 [4MR]

Federal employees: computation system for Social Security benefits relative to spouses' and surviving spouses' Government pensions (see S. 1365; H.R. 2273), S11678 [4NO], H5825 [25JY]

———delays in retirement cost-of-living adjustments (see S. Con. Res. 7, 8; H. Con. Res. 13), S2274 [13MR], H285 [4FE]

———delays in retirement cost-of-living adjustments and maintenance of Federal agency retirement contributions (see H. Con. Res. 71), H2156 [1MY]

———delays in retirement cost-of-living adjustments for civilian and military employees (see H. Con. Res. 77), H2445 [8MY]

———equitable waiver of certain limitations on the election of survivor reductions of Federal annuities (see S. 1528), S12575 [13NO]

———establish formula for calculation of Federal contributions to the Federal Employees Health Benefits Program (see H.R. 1848), H3659 [10JN]

———extend authority under which comparability allowances may be paid to Government physicians (see H.R. 2541), H7830 [24SE]

———funding for pay adjustments and comparability payments through reductions in agency spending on service contracts (see H.R. 886), H700 [27FE]

———make certain temporary Federal service creditable for retirement purposes (see H.R. 1873), H3796 [12JN]

———make percentage limitations on contributions to the Thrift Savings Plan comparable to dollar amount limitations on elective deferrals (see H.R. 2526), H7729 [23SE]

Federal firefighters: hourly and overtime pay rates and pay equity with other civil service employees and public sector firefighters (see S. 492; H.R. 1166), S2646 [20MR], H1259 [20MR]

———make mandatory separation age match requirement for Federal law enforcement officers (see H.R. 172), H144 [9JA]

Federal Insurance Contributions Act: disclosure of payments on individual pay checks (see H.R. 3078), H10955 [13NO]

Federal payments: exemption from the requirement that all Federal payments be made by electronic funds transfer (see S. 874), S5444 [10JN]

Financial institutions: prohibit the imposition of fees on the electronic withdrawal of direct deposited Social Security benefits (see H.R. 2454), H7261 [11SE]

———prohibit the imposition of fees on the electronic withdrawal of direct deposited veterans benefits (see H.R. 2457), H7261 [11SE]

Government: continuance of pay and authority to enter into contracts or obligations when there is a lapse in appropriations (see H.R. 1537), H2253 [6MY]

———continuance of pay and authority to make certain expenditures and obligations when there is a lapse in appropriations (see S. 396), S1979 [5MR]

———use of new price index to determine cost-of-living adjustments (see H.R. 2099), H4835 [26JN]

Guam: SSI benefits (see H.R. 1403), H1706 [17AP]

Hawaii: increase the Federal medical assistance percentage (see S. 1376), S11764 [5NO]

Higher Education Accumulation Program: establish and allow tax deductions for contributions to accounts (see H.R. 53), H68 [7JA], H140 [9JA]

House of Representatives: allow Members to hire employees from welfare rolls relative to application towards welfare participation rates in home jurisdiction (see H.R. 1046), H948 [12MR]

———require written election for any annual pay increase for Members (see H.R. 2783), H9800 [30OC]

House Rules: limit admission of former Members to House floor and rooms in certain instances (see H. Res. 229), H7262 [11SE]

Insurance: increase benefit standard for long-term care insurance relative to cost of living adjustments (see H.R. 821), H628 [25FE]

———order of precedence to be applied in the payment of life insurance benefits (see H.R. 1316), H1456 [14AP]

———restrict imposition of liens and estate recovery on Medicaid long-term care services and amend tax treatment of long-term care coverage (see H.R. 1764), H3273 [3JN]

IRS: accountability in tax collection practices and procedures (see S. 365; H.R. 1227), S1659 [26FE], H1338 [8AP]

———prohibit the threat of audit to compel agreement with Tip Reporting Alternative Commitment or Tip Rate Determination Agreement (see S. 1274; H.R. 2658), S10631 [8OC], H8832 [9OC]

———restructure (see S. 1096; H.R. 2292), S8531 [31JY], H6405 [30JY]

———restructure and reform (see S. 1555; H.R. 2676), S12575 [13NO], H8927 [21OC]

Kentucky: prohibit taxation of compensation of Tennessee residents for services as Federal employees at Fort Campbell, KY (see S. 613; H.R. 865, 1368), S3348 [17AP], H699 [27FE], H1704 [17AP]

Labor unions: Presidential actions relative to resolving the dispute between American Airlines, Inc., and the Allied Pilots Association (see S. Res. 53; H. Res. 67), S1226 [11FE], H589 [13FE]

LSC: eligibility for assistance for victims of domestic violence (see H.R. 1076), H1017 [13MR]

Medicaid: equitable treatment of certain benefits received by veterans in State and privately owned nursing homes (see S. 502), S2646 [20MR]

———modify estate recovery provisions relative to recovery of home and community-based services costs for individuals over age 55 (see S. 58), S160 [21JA]

———post-eligibility treatment of certain Dept. of Veterans Affairs pension or compensation payments (see H.R. 1269), H1437 [10AP]

———repeal criminal penalties for counseling or assisting an individual with the disposition of assets (see H.R. 2396), H6916 [4SE]

———repeal criminal penalties for fraudulent disposition of assets (see S. 369; H.R. 216), S1734 [27FE], H146 [9JA]

Medicare: eligibility for benefits for certain divorced individuals relative to marriage requirements (see H.R. 1956), H3923 [18JN]

———limit additional payments to physicians through private contracts during periods in which the patient is in an exposed condition (see H.R. 2784), H9800 [30OC]

Members of Congress: adjust basic pay relative to degree of success in deficit reduction (see S. 329; H.R. 343), S1382 [13FE], H150 [9JA]

———deny cost-of-living adjustments (see H.R. 2219, 2542; H. Con. Res. 1), H155 [9JA], H5569 [22JY], H7830 [24SE]

———deny Federal retirement annuities to Members convicted of felonies (see H.R. 1613), H2679 [14MY]

———deny salary adjustments relative to budget deficit (see H.R. 1906), H3864 [17JN]

———eliminate automatic salary adjustments (see H.R. 46, 330, 632, 1100, 2510, 2517), H68 [7JA], H140, H149 [9JA], H392 [6FE], H1111 [18MR], H7600 [18SE], H7728 [23SE]

———include an estimate of Federal retirement benefits in the reports of the Sec. of the Senate and the Clerk of the House of Representatives (see S. 269), S1017 [5FE]

———link annual salary adjustments to cost-of-living adjustments for certain Social Security benefits (see H.R. 2763), H9729 [29OC]

———payment of salary relative to adoption of a balanced budget resolution (see H.R. 1746), H3203 [22MY]

———prohibit participation in Federal Employees' Retirement System (see H.R. 47), H68 [7JA], H140 [9JA]

———reduce pay and eliminate automatic cost-of-living pay increases (see S. 821), S5253 [3JN]

———require comparable treatment with Federal employees during Government shutdown (see H.R. 342), H150 [9JA]

Minimum wage: level (see S. 1009; H.R. 685, 2211, 2278), S7302 [11JY], H452 [11FE], H5569 [22JY], H5916 [28JY]

Northern Mariana Islands: modify covenant relative to immigration, minimum wage, labor laws, and textile industry labeling requirements (see S. 1275), S10631 [8OC]

Oregon: prohibit taxation of compensation of Washington residents for services as Federal employees at a Columbia River hydroelectric facility (see H.R. 874), H700 [27FE]

Pensions: annuity computation for Members of Congress and Federal employees (see H.R. 946), H766 [5MR]

———clarify the computations of certain civil service retirement system annuities based on part-time service (see S. 1270), S10631 [8OC]

———enhance and protect (see S. 889), S5595 [12JN]

———exclude the Civil Service Retirement and Disability Fund from the Federal budget (see H.R. 107), H142 [9JA]

———improve access to information on pension plans (see S. 1185), S9515 [17SE]

———improve retirement income security by expanding employer contributions, increasing portability, and protecting accounts (see S. 957), S6358 [25JN]

———prohibit certain transaction rules relative to 401(k) pension plans (see S. 106; H.R. 818), S161 [21JA], H627 [25FE]

———promote accuracy in the determination of amounts of private pension plan benefits and contributions (see H.R. 2562), H8054 [26SE]

———require annual report of investments to participants in 401(k) pension plans (see S. 108; H.R. 819), S161 [21JA], H628 [25FE]

———require pension plans to offer equal survivor retirement benefits to both spouses (see S. 107), S161 [21JA]

Personal Responsibility and Work Opportunity Reconciliation Act: technical amendments (see H.R. 1048), H949 [12MR], H1288 [21MR]

Political campaigns: prohibit use of soft money and require written authorization for use of salary withholdings for political activities (see H.R. 2147), H5131 [10JY]

Poverty: corrections in data relative to cost-of-living statistics (see S. 131), S162 [21JA]

Public safety officers: provide additional compensation to certain fire and law enforcement personnel (see H.R. 2767), H9729 [29OC]

Public welfare programs: approval of waivers submitted by Wisconsin for operation of food stamp and medical assistance programs (see H.R. 2030), H4338 [24JN]

———clarify the family violence option under the temporary assistance to needy families program (see S. 671; H.R. 1950), S3844 [30AP], H3923 [18JN]

———eligibility of SSI benefits for disabled children (see H.R. 1455), H1891 [24AP]

———establish asset-based welfare policies (see S. 1106, 1255; H.R. 2849), S8532 [31JY], S10428 [6OC], H10171 [6NO]

———exception to limited eligibility for SSI and food stamps for disabled permanent resident aliens (see H.R. 667, 1360), H451 [11FE], H1703 [17AP]

———exception to limited SSI and food stamps eligibility for certain aliens (see H.R. 1445), H1891 [24AP]

———exception to limited SSI and food stamps eligibility for legal aliens applying for naturalization (see H.R. 1416), H1794 [23AP]

———extend transition period for legal aliens receiving SSI and food stamps (see S. 640; H.R. 1418), S3550 [23AP], H1794 [23AP]

———food stamp eligibility for certain aliens (see H.R. 2154), H5177 [11JY]

———food stamp eligibility for certain elderly permanent resident aliens (see H.R. 2638), H8727 [8OC]

———reform (see S. 140), S162 [21JA]

———SSI and food stamp eligibility for legal aliens (see S. 615), S3349 [17AP]

Puerto Rico: provide wage-based tax credits (see S. 906), S5694 [16JN]

Railroads: modify the guaranteed minimum benefit for widows and widowers relative to conversion from spouse to widow or widower annuity (see H. Con. Res. 52), H1261 [20MR]

Secret Service: simplify and consolidate pay system for Uniformed Division (see S. 998), S7116 [9JY]

Securities: limit the conduct of securities class actions under State law (see S. 1260; H.R. 1689), S10474 [7OC], H3169 [21MY]

Senior citizens: improve financial and emotional security (see H.R. 2333), H6703 [31JY]

Small business: capital gains tax rates (see S. 745), S4588 [15MY]

———provide employees with a simple, secure, and fully portable defined benefit plan (see H.R. 1656), H2874 [16MY]

Social Security: allow diversion of percentage of payroll tax payments into personal investment plans and extend the old age, survivors, and disability insurance program (see S. 321; H.R. 2782), S1382 [13FE], H9800 [30OC]

———allow personal retirement savings plans (see H.R. 3082), H10955 [13NO]

———benefit reductions (see H. Res. 132), H1892 [24AP]

———earnings test for blind individuals (see S. 375, 1054; H.R. 612), S1734 [27FE], S7950 [23JY], H347 [5FE]

———eliminate benefit penalties to individuals receiving pensions from noncovered employment (see H.R. 3077), H10955 [13NO]

———eliminate earnings test for retirement age individuals (see S. 202), S676 [23JA]

———establish and maintain individual investment accounts (see H.R. 1611, 2929), H2679 [14MY], H10418 [8NO]

———establish Transition to Work Program for individuals entitled to disability benefits (see H.R. 534), H283 [4FE]

———extend and clarify pay-as-you-go requirements relative to trust funds (see H.R. 2586), H8265 [30SE]

———increase earnings limit (see H.R. 326, 349), H149, H150 [9JA]

———prevent distribution of benefits to prisoners (see S. 438; H.R. 530), S2274 [13MR], H283 [4FE]

———provide for the retirement of every U.S. citizen (see H.R. 2768), H9729 [29OC]

———provide free information on employee benefit plans to interested parties of such plans (see H.R. 1603), H2679 [14MY]

———require annual statement of accrued liability of the old age, survivors, and disability insurance program (see H.R. 2780), H9800 [30OC]

———restrict application of windfall elimination provisions to certain individuals (see H.R. 2549), H7910 [25SE]

———State requirements for work experience and community service programs relative to child support (see H.R. 2463), H7262 [11SE]

———treatment under balanced budget constitutional amendment (see H. Con. Res. 26), H628 [25FE]

Sports: extend pension benefits to certain surviving professional basketball players (see H. Con. Res. 83), H2874 [16MY]

SSA: develop plan with the IRS to eliminate mismatching of earnings information (see H.R. 591), H346 [5FE]

———provide information on Social Security trust funds, personal earnings, and benefit estimates to eligible individuals (see S. 1145; H.R. 2669), S8723 [3SE], H8833 [9OC]

SSI: denial of benefits to convicted sex offenders while confined (see H.R. 237), H147 [9JA]

———exception to limited eligibility for permanent resident aliens (see H.R. 663), H407 [10FE]

Taxation: adjust the dependent care tax credit for inflation (see S. 490), S2646 [20MR]

———allow certain deductions for school bus owner-operators (see H.R. 1242), H1338 [8AP]

———allow contractors a credit for defense conversion employee retraining expenses (see S. 272), S1017 [5FE]

———allow income tax credit to individuals active in neighborhood crime watch organizations (see S. 911; H.R. 1529), S5694 [16JN], H2168 [5MY]

———allow individuals the option of a flat tax rate (see H.R. 2685), H8928 [21OC]

———allow individuals to designate that a certain percent of their income tax liability be used to reduce the national debt and require spending reductions equal to the amounts so designated (see H.R. 1914), H3864 [17JN]

———allow married couples to be taxed using rates applicable to either single or joint filers (see H.R. 2462), H7262 [11SE]

———allow married couples to file combined return under which each spouse is taxed using rates applicable to single filers (see S. 1285, 1314; H.R. 2456), S10787 [9OC], S11191 [24OC], H7261 [11SE]

———allow nonitemizers a deduction for a portion of their charitable contributions (see H.R. 2499), H7599 [18SE]

———allow one-time election of interest rate to be used for calculating pension cash-outs (see S. 69), S160 [21JA]

———allow tax credit for equity investments in community development financial institutions (see H.R. 2254), H5777 [24JY]

———allow tax credit to individuals due unpaid child support and increase the tax liability of individuals owing such child support (see H.R. 1735), H3202 [22MY]

———allowable credits and deductions in determining alternative minimum tax liability (see S. 1242; H.R. 2524), S10293 [1OC], H7729 [23SE]

———application of the deferral percentage test in determining the status of restaurant employee arrangements (see H.R. 1065), H1017 [13MR]

———authorize Federal entities to take control of certain State child support enforcement programs (see H.R. 2189), H5486 [17JY]

———capital gains rates (see S. 66, 72, 252, 306, 501, 854; H.R. 14, 241, 276, 862, 1033, 1124, 1193, 1207, 2084), S160 [21JA], S856 [30JA], S1300 [12FE], S2646 [20MR], S5413 [9JN], H67 [7JA], H139, H147, H148 [9JA], H699 [27FE], H948 [12MR], H1186 [19MR], H1260 [20MR], H4834 [26JN]

———capital gains rates and indexing of certain assets (see H.R. 1490, 1517), H2089 [30AP], H2155 [1MY]

———capital gains rates for older individuals (see H.R. 1629), H2783 [15MY]

———capital gains rates relative to investments in certain small businesses (see H.R. 2252), H5777 [24JY]

———change date for filing of Federal income tax returns (see S. 583, 584), S3199 [15AP]

———child tax credit (see H.R. 1327), H1541 [15AP]

———clarify exclusion from gross income for veterans' benefits (see H.R. 1149, 1409), H1258 [20MR], H1793 [23AP]

———clarify exemption from the self-employment tax for termination payments received by former life insurance salesmen (see H.R. 1652), H2874 [16MY]

———constitutional amendment relative to certain tax limitations (see H.J. Res. 62), H889 [11MR]

———constitutional amendment to abolish Federal income tax (see H.J. Res. 70), H1439 [10AP]

———constitutional amendment to prohibit retroactive taxation (see S.J. Res. 17; H.J. Res. 18), S1659 [26FE], H155 [9JA]

———credit for rehabilitating historic homes or purchasing newly rehabilitated historic homes for use as principal residence (see S. 496; H.R. 1134), S2646 [20MR], H1186 [19MR]

———deductibility of business meal expenses for individuals who are subject to Federal limitations on hours of service (see S. 832), S5341 [5JN]

———deductibility of employment taxes paid by employees and self-employed individuals (see H.R. 2966), H10420 [8NO]

———deductibility of the old-age, survivors, and disability insurance taxes paid by employees and self-employed individuals (see S. 579; H.R. 1333), S3199 [15AP], H1541 [15AP]

———deduction for interest paid on debt secured by a first or second home (see H. Con. Res. 3), H155 [9JA]

———delay application of the substantiation requirements to reimbursement arrangements of certain loggers (see H.R. 1820), H3567 [5JN]

———deny employers a deduction for payments of excessive compensation (see H.R. 687), H452 [11FE]

———dependent care tax credit (see H.R. 2553), H7910 [25SE]

———depreciation on property used within an Indian reservation (see S. 470; H.R. 1095), S2416 [18MR], H1111 [18MR]

———designation of overpayments and contributions to the U.S. Library Trust Fund (see H.R. 291), H148 [9JA]

———determination of employment status (see H.R. 771), H586 [13FE]

———determination of employment status of individuals as employees or independent contractors (see H.R. 2642), H8727 [8OC]

———disregard certain amounts of capital expenditures in applying limits on certain bonds (see H.R. 840, 2714), H668 [26FE], H9501 [23OC]

———double the maximum benefit under the special estate tax valuation rules for certain property (see H.R. 495), H244 [21JA]

———effective date of capital gains exclusion on the transfer of a primary residence (see H. Con. Res. 76), H2350 [7MY]

———eliminate double tax on dividends and allocate corporate income tax revenues to qualified registered voters (see H.R. 2329), H6703 [31JY]

———eliminate marriage penalty relative to one-time exclusion of gain on the sale of a principal residence (see H.R. 242), H147 [9JA]

———eliminate the marriage penalty, establish a commission to simplify the tax code, and require the IRS to use alternative dispute resolution (see H.R. 3059), H10954 [13NO]

———employee option to receive taxable cash compensation in lieu of nontaxable parking benefits (see H.R. 1713), H3201 [22MY]

———employer credits for expenses of providing dependent care services to employees (see S. 82, 548, 978; H.R. 988, 1706, 1809), S160 [21JA], S3011 [10AP], S6727 [27JN], H803 [6MR], H3201 [22MY], H3567 [5JN]

———encourage competition and tax fairness and protect the tax base of State and local governments (see H.R. 1168), H1259 [20MR]

———encourage investment in low-income housing (see H.R. 1102), H1111 [18MR]

———ensure taxpayer confidence in the problem resolution process by providing a more independently operated Office of the Taxpayer Advocate (see S. 1308), S10950 [22OC]

———establish flat tax rates for individuals and businesses (see S. 593, 1040), S3269 [16AP], S7767 [21JY]

———establish lifetime learning accounts for higher education and job training expenses (see H.R. 1819), H3567 [5JN]

———establishment of, and the deduction of contributions to, homeownership plans (see H.R. 3024), H10767 [12NO]

———exclude certain business taxable income relative to sponsorship payments (see H.R. 1279), H1438 [10AP]

———exclude certain severance payments from gross income and allow a refundable credit for job training expenses of older long-time employees who are laid off (see H.R. 2492), H7527 [17SE]

———exclude employer-provided telecommunicating-related expenses for telecommuting purposes from taxable income (see H.R. 1892), H3797 [12JN]

———exclude from gross income pension benefits received by the survivors of law enforcement officers killed in the line of duty (see H.R. 921), H724 [4MR]

———exclude gain or loss from the sale of livestock from the computation of capital gains relative to the earned income credit (see S. 775; H.R. 1800), S4879 [21MY], H3566 [5JN]

———exclusion of gain from the sale of a principal residence and the sale of farmland (see H.R. 442), H153 [9JA]

———exempt small issues from restrictions on the deduction of interest by financial institutions (see H.R. 842), H668 [26FE]

———expand the child and dependent care tax credit (see S. 926), S5790 [17JN]

———extend the work opportunity credit (see S. 685; H.R. 1729), S3901 [1MY], H3202 [22MY]

———first-time homebuyers tax credit (see H.R. 317), H149 [9JA]

———GAO study on the effects of implementing a flat income tax and lowering sales taxes (see H.R. 853), H669 [26FE]

———impose a flat tax only on the earned income of individuals and on business taxable income (see H.R. 2971), H10420 [8NO]

———inapplicability of the look-back method on construction contracts requiring the percentage of completion accounting method (see H.R. 1593), H2678 [14MY]

———incentives for endangered species conservation (see S. 901, 1181), S5596 [12JN], S9411 [16SE]

———income exclusion for private property involuntarily converted for Federal use (see H.R. 1563), H2444 [8MY]

———increase amount which may be contributed to defined contribution plans (see H.R. 1986), H4086 [19JN]

———increase child care credit for low-income working parents (see H.R. 315), H149 [9JA]

———increase dollar limitation on certain exclusions to reflect inflation (see H.R. 1557), H2444 [8MY]

———increase exclusion amount of gain on the sale of a principal residence and allow each spouse a separate one-time exclusion (see H.R. 1680), H3069 [20MY]

———increase small issuer exemption from pro rata allocation of interest expenses of financial institutions to tax-exempt interest (see H.R. 1665), H3069 [20MY]

———increase State cap on private activity bonds (see S. 1251; H.R. 979), S10319 [3OC], H803 [6MR]

———increase the unified estate and gift tax credit (see H.R. 324, 348, 683), H149, H150 [9JA], H452 [11FE]

———increase the unified estate and gift tax credit and increase the amount of estate tax deferral available to small businesses (see H.R. 1674), H3069 [20MY]

———increase the unified estate and gift tax credit to exempt small businesses and farmers from inheritance taxes (see S. 30; H.R. 1684), S159 [21JA], H3069 [20MY]

———inflation adjustments for maximum benefits under special estate tax valuation rules for certain property (see H.R. 64), H69 [7JA], H141 [9JA]

———issuance of tax-exempt bonds by Indian tribal governments (see S. 808; H.R. 295), S5109 [23MY], H148 [9JA]

———issuance of tax-exempt bonds for the economic development of distressed communities (see H.R. 522), H283 [4FE]

———limit applicability of the generation-skipping transfer tax (see H.R. 196, 531), H145 [9JA], H283 [4FE]

———modify the application of pension nondiscrimination rules to governmental plans (see S. 622; H.R. 1740), S3419 [22AP], H3202 [22MY]

———modify the exclusion of gain on certain small business stock (see H.R. 420), H153 [9JA]

———permit loans from individual retirement accounts for housing, education, and medical emergencies (see H.R. 1123), H1186 [19MR]

———personal exemptions deduction relative to alternative minimum tax (see H.R. 701), H522 [12FE]

———prevent avoidance of corporate tax on prearranged sales of corporate stock (see S. 612; H.R. 1365), S3348 [17AP], H1704 [17AP]

———prohibit retroactive taxation (see S. 366; H.R. 272, 327), S1659 [26FE], H148, H149 [9JA]

———promote the granting of incentive stock options to nonhighly compensated employees (see H.R. 2788), H9865 [31OC]

———provide a checkoff on Federal income tax returns for a breast and prostate cancer research fund (see H.R. 209), H145 [9JA]

———provide a nonrefundable tax credit for police officers who purchase armor vests (see H.R. 1410), H1793 [23AP]

———provide a nonrefundable tax credit for the expenses at a 2-year college (see S. 50), S160 [21JA]

———provide credits for families (see S. 2, 98), S158, S161 [21JA]

———provide deduction for capital gains, index the basis of certain capital assets, provide family credits, and phase-out estate and gift taxes (see H.R. 1584), H2589 [13MY]

———provide income exclusion for work study payments (see H.R. 1296), H1438 [10AP]

———provide tax relief and condemn certain IRS actions (see S. Res. 73), S3199 [15AP]

———provide that overpayments shall be reduced by the amount of past-due enforceable State tax obligations (see H.R. 1730), H3202 [22MY]

———rates (see H. Res. 109), H1391 [9AP]

———recycling of hazardous wastes tax credit (see H.R. 316), H149 [9JA]

———reduce employer and employee Social Security taxes to the extent there is a Federal budget surplus (see H.R. 2933), H10419 [8NO]

———reduce rates on gains relative to depreciable real estate (see H.R. 2403), H6917 [4SE]

———remove mandatory withdrawal requirements for individual retirement accounts (see H.R. 3079), H10955 [13NO]

———remove the dollar limitation on payment of benefits to employees of the police department or fire department (see H.R. 1795), H3566 [5JN]

———repeal alternative minimum tax (see S. 73; H.R. 162), S160 [21JA], H144 [9JA]

———repeal estate, gift, and generation-skipping transfer taxes (see S. 29, 75; H.R. 525, 902, 1208), S159, S160 [21JA], H283 [4FE], H708 [3MR], H1260 [20MR]

———repeal estate and gift taxes (see S. 650; H.R. 736, 802), S3662 [24AP], H523 [12FE], H588 [13FE]

———repeal income tax, abolish the IRS, and institute a national retail sales tax (see H.R. 1325, 2001), H1541 [15AP], H4086 [19JN]

———repeal income tax and institute a national sales tax (see S. Res. 16; H. Res. 111), S163 [21JA], H1439 [10AP]

———repeal percentage depletion allowance for certain hardrock mines (see S. 325; H.R. 779), S1382 [13FE], H587 [13FE]

———repeal special deduction for living expenses of Members of Congress (see H.R. 1099), H1111 [18MR]

———repeal the limitation on the amount of receipts attributable to military property which may be treated as exempt foreign trade income (see H.R. 1037), H948 [12MR]

———require burden of proof to be on the Dept. of the Treasury in all tax cases (see H.R. 367, 631), H151 [9JA], H392 [6FE]

———require burden of proof to be on the Dept. of the Treasury in cases involving treatment of income relative to cash method of accounting (see H.R. 163), H144 [9JA]

———require child support delinquent parents to include their unpaid obligation in gross income, and allow custodial parents a deduction for unpaid child support (see H.R. 869), H700 [27FE]

———require governmental deferred compensation plans to maintain set asides for the exclusive benefits of participants (see H.R. 154), H144 [9JA]

———require IRS to provide postage paid envelopes in income tax booklets (see H.R. 1412), H1793 [23AP]

———restore the deduction for two-earner married couples (see H.R. 2593), H8299 [1OC]

———restore the prior law exclusion for scholarships and fellowships and the deduction for interest on education loans (see H.R. 319), H149 [9JA]

———retain alternative minimum tax (see H. Con. Res. 97), H3797 [12JN]

———State authority to tax compensation paid to certain employees (see H.R. 1953), H3923 [18JN]

———statute of limitations exclusion for certain military disability benefits (see H.R. 1408), H1793 [23AP]

———strengthen provisions relative to individuals who relinquish U.S. citizenship (see H.R. 1015), H888 [11MR]

———targeting of investment incentive and economic growth (see S. 20), S159 [21JA]

———terminate Internal Revenue Code (see S. 1225, 1520; H.R. 2483, 2490, 3063), S10055 [26SE], S12461 [10NO], H7364 [16SE], H7527 [17SE], H10954 [13NO]

———treatment of adoption expenses (see S. 935), S5927 [18JN]

———treatment of benefits to retired coal miners (see S. 1105; H.R. 2231), S8532 [31JY], H5664 [23JY]

———treatment of businesses operating abroad (see H.R. 854), H669 [26FE]

———treatment of capital gains, estate and gift taxes, and special estate tax valuation for certain farm property (see H.R. 245), H147 [9JA]

———treatment of capital gains and estate and gift taxes (see H.R. 1379), H1705 [17AP]

———treatment of capital gains and estate taxes relative to certain farm property (see H.R. 2117), H4913 [8JY]

———treatment of capital gains on the sale of a principal residence (see S. 177, 840; H.R. 200, 1026, 1204, 1286, 1391, 1682, 2310), S163 [21JA], S5341 [5JN], H145 [9JA], H888 [11MR], H1260 [20MR], H1438 [10AP], H1705 [17AP], H3069 [20MY], H6406 [30JY]

———treatment of capital gains relative to transactions that are equivalent to sales of financial instruments (see H.R. 846, 1651), H669 [26FE], H2874 [16MY]

———treatment of capital losses on sale or exchange of a principal residence (see H.R. 535), H283 [4FE]

———treatment of certain agricultural installment sales as alternative minimum tax preference items (see S. 181), S633 [22JA]

———treatment of certain disability benefits received by former police officers or firefighters (see S. 393), S1979 [5MR]

———treatment of certain election officials and workers (see H.R. 2113), H4912 [8JY]

———treatment of certain foreign base company shipping income (see H.R. 2684), H8928 [21OC]

———treatment of certain retirement benefits (see H.R. 1028), H889 [11MR]

———treatment of certain welfare benefits relative to earned income tax credit (see H.R. 1045, 1498), H948 [12MR], H2090 [30AP]

———treatment of charitable contributions (see H.R. 1338), H1541 [15AP]

———treatment of child care credit (see H.R. 2778), H9800 [30OC]

———treatment of corporate tax benefits from stock option compensation expenses (see S. 576), S3199 [15AP]

———treatment of damages and back pay received on account of, and expenses incurred in asserting any claim of employment discrimination (see H.R. 2792), H9865 [31OC]

———treatment of dependency exemptions for adoptions (see H.R. 1741), H3202 [22MY]

———treatment of distributions from qualified retirement plans investing in public benefit bonds (see H.R. 711), H522 [12FE]

———treatment of distributions from State prepaid tuition programs used to pay higher education expenses for the designated beneficiary (see S. 285; H.R. 656), S1102 [6FE], H407 [10FE]

———treatment of District of Columbia residents (see S. 753; H.R. 549), S4588 [15MY], H284 [4FE]

———treatment of divorced spouses (see H.R. 2467), H7262 [11SE]

———treatment of education (see H.R. 2847), H10171 [6NO]

———treatment of education individual retirement accounts relative to elementary and secondary school expenses (see S. 1133; H.R. 2373, 2646), S8532 [31JY], H6715 [1AU], H8832 [9OC]

———treatment of education individual retirement accounts relative to elementary and secondary school expenses (H.R. 2646), consideration (see H. Res. 274), H9038 [22OC]

———treatment of effectively connected investment income of insurance companies (see S. 835; H.R. 1662), S5341 [5JN], H3069 [20MY]

———treatment of employee benefits for staffing firms (see H.R. 1891), H3796 [12JN]

———treatment of employee death benefits (see H.R. 1514), H2155 [1MY]

———treatment of employer-provided educational assistance (see S. 127), S161 [21JA]

———treatment of estate, gift, and generation-skipping transfer taxes (see S. 479; H.R. 3076), S2552 [19MR], H10955 [13NO]

———treatment of estate and gift taxes (see S. 31; H.R. 249, 1299, 1751), S159 [21JA], H147 [9JA], H1438 [10AP], H3213 [30MY]

———treatment of estate tax for family farms and small businesses (see S. 849; H.R. 1841, 1845), S5413 [9JN], H3659 [10JN]

———treatment of estate taxes on family-owned farm businesses (see H.R. 1380), H1705 [17AP]

———treatment of family-owned businesses relative to estate tax (see S. 241, 288; H.R. 1583), S855 [30JA], S1102 [6FE], H2589 [13MY]

———treatment of foreign investments through U.S. regulated investment companies (see S. 815; H.R. 707), S5109 [23MY], H522 [12FE]

———treatment of frequent flyer mileage awards (see H.R. 533), H283 [4FE]

———treatment of gain from the sale of a business closely held by an individual who has attained age 62 (see H.R. 507), H282 [4FE]

———treatment of gambling losses (see S. 972), S6496 [26JN]

———treatment of gift taxes (see S. 550), S3011 [10AP]

———treatment of gifts of publicly-traded stock to certain private foundations (see S. 194; H.R. 519), S633 [22JA], H283 [4FE]

———treatment of Government pensions relative to Social Security benefits (see H.R. 372), H151 [9JA]

———treatment of higher education costs and savings accounts for college expenses (see S. 218), S726 [28JA]

———treatment of higher education expenses (see S. 1116; H.R. 82), S8532 [31JY], H69 [7JA], H141 [9JA]

———treatment of homemakers' individual retirement accounts (see S. 180), S633 [22JA]

———treatment of income derived by a member of an Indian tribe from natural resources (see S. 809), S5109 [23MY]

———treatment of income relative to imported properties from foreign corporations (see H.R. 1373), H1704 [17AP]

———treatment of income tax returns relative to Presidentially declared disaster areas (see S. 585; H.R. 1434), S3199 [15AP], H1890 [24AP]

———treatment of individual investment accounts (see S. 330; H.R. 984), S1382 [13FE], H803 [6MR]

———treatment of individual retirement accounts (see S. 197, 883; H.R. 17, 228, 446, 891), S634 [22JA], S5507 [11JN], H67 [7JA], H139, H146, H153 [9JA], H701 [27FE]

———treatment of interest on student loans (see S. 573; H.R. 1465), S3199 [15AP], H1908 [28AP]

———treatment of liquidations of closely held corporations or property to transfer assets to charitable organizations (see H.R. 3029), H10767 [12NO]

———treatment of loans under the Rural Electrification Act (see H.R. 1441), H1890 [24AP]

———treatment of medical savings accounts (see S. 572), S3199 [15AP]

———treatment of organizations that conduct certain games of chance (see S. 651), S3727 [25AP]

———treatment of overtime hours of small business employees (see H.R. 508), H282 [4FE]

———treatment of personal property damage relative to Presidentially declared disaster areas (see S. 1366), S11678 [4NO]

———treatment of real estate investment trusts (see S. 898; H.R. 1150), S5596 [12JN], H1258 [20MR]

———treatment of reorganizations and stocks for specialized small business investment companies (see H.R. 2707), H9501 [23OC]

———treatment of rollover gain from the sale of farm assets into an individual retirement account (see H.R. 1518), H2155 [1MY]

———treatment of self-employment tax relative to certain farm rental income (see S. 529; H.R. 1261), S2900 [9AP], H1391 [9AP]

———treatment of small businesses (see S. 74), S160 [21JA]

———treatment of social clubs found to be practicing prohibited discrimination (see H.R. 2928), H10418 [8NO]

———treatment of Social Security and railroad retirement benefits (see S. 1233), S10153 [29SE]

———treatment of Social Security benefits (see S. 244, 859; H.R. 693, 2723), S855 [30JA], S5413 [9JN], H521 [12FE], H9501 [23OC]

———treatment of State tuition programs (see S. 594; H.R. 1355, 1369, 1394), S3269 [16AP], H1611 [16AP], H1704, H1706 [17AP]

———treatment of stock in agricultural refiners or processors sold to certain farmers' cooperatives (see S. 872; H.R. 1752), S5444 [10JN], H3213 [30MY]

———treatment of tax-exempt interest relative to Social Security benefits and income determination (see H.R. 323), H149 [9JA]

———treatment of the commercial activities of Indian tribal organizations relative to unrelated business income tax (see H.R. 1554), H2444 [8MY]

———treatment of timeshare homeowner associations (see H.R. 1350), H1611 [16AP]

———treatment of trusts established for the benefit of individuals with disabilities (see H.R. 2335), H6704 [31JY]

———treatment of unemployment compensation (see H.R. 937), H766 [5MR]

———tuition income tax credit (see H.R. 318), H149 [9JA]

———use of income averaging for farmers (see S. 251; H.R. 86), S856 [30JA], H69 [7JA], H141 [9JA]

———workmen's compensation relative to certain personal liability assignments (see S. 1014; H.R. 1509), S7423 [14JY], H2155 [1MY]

Taxpayer Relief Act: technical corrections (see H.R. 2645), H8832 [9OC]

Unemployment: payment of benefits relative to base period of wage earnings (see S. 1126), S8532 [31JY]

———reform benefit system (see H.R. 940), H766 [5MR]

Veterans: computation of retirement pay credit for military reservists who are retained in active service (see H.R. 542), H283 [4FE]

———cost-of-living adjustments in the rate of special pension paid to Congressional Medal of Honor recipients (see H.R. 1988), H4086 [19JN]

———determination of active military service for certain merchant mariners who served during World War II (see H.R. 1126, 2062), H1186 [19MR], H4646 [25JN]

———exclude certain income from consideration for determining rent paid for federally assisted housing (see H.R. 384), H151 [9JA]

———extend benefits to merchant mariners who served during a period of war (see H.R. 2946), H10419 [8NO]

———extend dependency and indemnity compensation benefits to surviving spouses whose subsequent marriages have terminated (see H.R. 2142), H5131 [10JY]

———increase service-connected disability benefits for veterans and survivors (see S. 987; H.R. 2367), S6907 [7JY], H6705 [31JY]

———minimum survivor annuities for surviving spouses who remain unmarried (see H.R. 38), H140 [9JA]

———minimum survivor annuities for unremarried surviving spouses of veterans who died prior to survivor benefit plan participation (see H.R. 38), H68 [7JA]

———payment of special annuities to surviving spouses of deceased members of the Armed Forces who are ineligible for a survivor annuity under transition laws (see S. 350), S1553 [25FE]

———permit concurrent receipt of military retired pay with service-connected disability benefits (see S. 657; H.R. 44, 65, 303), S3727 [25AP], H68, H69 [7JA], H140, H141, H149 [9JA]

———reinstate eligibility for dependency and indemnity compensation for certain surviving spouses (see H.R. 2004, 2220), H4132 [20JN], H5569 [22JY]

———repeal computation system that reduces annuity for surviving spouses at age 62 relative to Social Security offset (see H.R. 165), H144 [9JA]

———special pension cost-of-living adjustments relative to Congressional Medal of Honor recipients (see H.R. 2286), H6026 [29JY]

Veterans Health Administration: provide that special pay paid to certain physicians and dentists be considered basic pay for retirement purposes (see H.R. 1687), H3169 [21MY]

Virgin Islands: SSI benefits (see H.R. 1403), H1706 [17AP]

Volunteer workers: allow State and local government workers to perform volunteer services for their employer without requiring overtime pay (see H.R. 484), H243 [21JA]

Waldheim, Kurt: receipt of U.N. retirement allowance (see H. Con. Res. 144), H6917 [4SE]

Women: comprehensive pension protection (see S. 320, 620; H.R. 766, 1496), S1382 [13FE], S3349 [17AP], H586 [13FE], H2090 [30AP]

———treatment of pensions relative to spouses and former spouses (see H.R. 1105), H1111 [18MR]

World War II: provide redress for inadequate restitution of assets seized by the U.S. Government which belonged to victims of the Holocaust (see S. 1390, 1564; H.R. 2591), S11863 [6NO], S12575 [13NO], H8299 [1OC]

Biographies

Lor Vang, H1934 [29AP]

Pao Doua Vang, H1934 [29AP]

Waxao Xiong, H1934 [29AP]

Cloture motions

Employment: provide compensatory time opportunities, flexible workplaces, and clarify minimum wage and overtime requirements of private sector employees (S. 4), S4350 [13MY], S4514 [15MY], S5174 [2JN], S5290 [4JN]

Taxation: treatment of education individual retirement accounts relative to elementary and secondary school expenses (H.R. 2646), S11321 [29OC], S11510 [31OC], S11626 [4NO]

Commentaries

Tax Rates: David Brinkley, ABC, S6116 [24JN]

Comparisons

Family taxable income under the Republican tax plan and the Democratic tax plan, H4685 [26JN]

Conference reports

Taxpayer Relief Act (H.R. 2014), H6409-H6617 [30JY]

Descriptions

American Family Tax Relief Act (S. 2), S185-S190 [21JA]

Determination of Employment Status of Individuals as Employees or Independent Contractors Relative to Taxation (H.R. 2642), E1964 [8OC]

Provide Employees With a Simple, Secure, and Fully Portable Defined Benefit Plan (H.R. 1656), E965 [19MY]

Revenue Reconciliation Act (S. 949): Jeffords Amendment on Child Care Quality Improvements and Tax Treatment, S6550 [26JN]

Tax Treatment of Capital Gains Relative to Transactions That are Equivalent to Sales of Financial Instruments (H.R. 846), E334 [26FE]

Tax Treatment of Timeshare Homeowners Associations (H.R. 1350), E684 [16AP]

Taxpayer Relief Act (H.R. 2014): Archer Amendment on Tax Rates, E1313 [24JN]

Transition to Work Program for Individuals Entitled to Disability Benefits (H.R. 534), E142 [4FE]

Documents

Tip Reporting Alternative Commitment Program, S10649 [8OC]

Essays

American Success Story: Sarah Geving, E1684 [8SE]

Examples

Individual wage tax form under flat tax proposal, S3275 [16AP]

Excerpts

Budget treatment of Social Security trust funds: Public Law 101-508, S1361 [13FE], S1508 [25FE], S8345 [30JY]

Taxpayer Relief Act (H.R. 2014): provisions on limited tax benefits subject to line-item veto, S8420 [31JY]

Explanations

Dept. of the Interior and Related Agencies Appropriations (H.R. 2107): Bingaman Amendment on Strategic Petroleum Reserve Alternative Funding, S9589 [18SE]

Historic Homeownership Assistance Act (H.R. 1134), E522 [19MR]

Factsheets

Early Learning and Opportunity Act (H.R. 1373), H1850 [24AP]

Impact of Amtrak Strike, H8699 [8OC]

Letters

Capital gains rates relative to investments in certain small businesses: Frank E. Brawner, Oregon Bankers Association, E1518 [24JY]

———Steven W. Newman, Pacific Northwest International Trade Association, E1518 [24JY]

Capital gains tax rates: Alan E. States, E1506 [24JY]

Capital gains taxation on the sale of a principal residence: H. Cris Collie, Employee Relocation Council, S5355 [5JN]

Child tax credit: Anna L. Gonzalez, H4675 [26JN]

———Beverly LaHaye, Concerned Women for America (organization), S6462 [26JN]

———Brian Lopina, Christian Coalition, S6462 [26JN]

Clarify ERISA treatment of investment managers: Arthur Levitt, SEC, S10300 [1OC]

Clarify family violence option under the temporary assistance to needy families program: Representative Shaw, S12092 [8NO]

———Representatives Shaw and Archer, S12092 [8NO]

Correction of vote by Representative Schumer to deny cost-of-living adjustments for Members of Congress: Representatives Snyder and Gejdenson, E1908 [2OC]

Dept. of Defense limit on compensation for corporate executives reimbursed under defense contracts: Lawrence P. Uhlfelder, Defense Contract Audit Agency, S7173 [10JY]

———Senator Grassley, S7173 [10JY]

———Senators Grassley and Boxer, S7171 [10JY]

ERISA treatment of investment managers: Arthur Levitt, SEC, E1481 [23JY]

Family Friendly Workplace Act: Gary J. Tharnish, S5288 [4JN]

———several women's organizations, S5164 [2JN], S5235 [3JN]

Housing Opportunity and Responsibility Act: Mark Schwartz, National League of Cities, H2411 [8MY]

Improve access to information on pension plans: Brian H. Graff, American Society of Pension Actuaries, S9516 [17SE]

———Karen W. Ferguson, Pension Rights Center, S9517 [17SE]

Investment in Education Act: Bill Ward, Lancaster, TX, Independent School District, S8830 [4SE]

———Kevin R. Appel, Treasurers' Association of Virginia, S8831 [4SE]

———Mary Ellen Sloan, Office of Salt Lake County, UT, County Attorney, S8831 [4SE]

———Michael J. O'Keefe, Office of Polk County, IA, County Attorney, S8829 [4SE]

———Robert R. Hagey, Siuox County, IA, Treasurer, S8828 [4SE]

———Ronald M. Rice, Iowa Association of School Boards, S8828 [4SE]

———Terry A. Henderson and S. Ellis Hankins, North Carolina League of Municipalities, S8830 [4SE]

IRS restructuring: Erskine B. Bowles, Executive Office of the President, E1913 [2OC]

———Speaker Gingrich, E1912, E1913 [2OC]

Livestock sales relative to tax treatment of capital gains and the earned income credit: several Senators, S4889 [21MY]

Marriage Tax Elimination Act: Jeff and Beth Sewell, H8583 [7OC]

———Thomas L. Davis, H8583 [7OC]

———Tricia Smith, H8583 [7OC]

Marriage tax penalty elimination: Barbara J. Ledeen, Independent Women's Forum, H7608 [23SE]

———Grover G. Norquist, Americans for Tax Reform (organization), H7609 [23SE]

Northern Mariana Islands covenant modifications relative to immigration, minimum wage, labor laws, and textile industry labeling requirements: Allen P. Stayman, Dept. of the Interior, S10655 [8OC]

———Senator Murkowski, S10654 [8OC]

Oklahoma Tribal and State Tobacco Tax Compact: Kathryn Bass, Oklahoma Tax Commission, H5230 [15JY]

Public welfare programs reform: Shelley Read, H5002 [9JY]

Redress to individuals for inadequate restitution of assets seized by the U.S. Government which belonged to victims of the Holocaust: Howard P. Berkowitz and Abraham H. Foxman, Anti-Defamation League of B'nai B'rith, S11876 [6NO]

———Stuart A. Eizenstat, Dept. of State, S11876 [6NO]

Reform tax laws and filing procedures: Sharon Mallory and Darryl Pierce, H1689 [17AP]

Repeal computation system that reduces annuity for surviving veterans' spouses at age 62 relative to Social Security offset, H3572 [6JN]

Social Security earnings test for blind individuals: Charles H. Crawford, National Council of State Agencies for the Blind, Inc., S1748 [27FE]

———Curtis Chong, Rehabilitation Advisory Council for the Blind, S1748 [27FE]

———Harvey Heagy, National Federation of the Blind, S1748 [27FE]

———James Gashel, National Federation of the Blind, S1749 [27FE]

———Joanne Wilson, Louisiana Center for the Blind, S1748 [27FE]

———Judith D. Moore, National Industries for the Blind, S1748 [27FE]

———Julie H. Carroll, American Council of the Blind, S1748 [27FE]

———Paula A. Krauss, Connecticut Community Advocates (organization), S1749 [27FE]

Tax rates: Brian Lopina, Christian Coalition, E1277 [20JN]

———Representative Archer, Committee on Ways and Means (House), H15 [7JA]

———Robert E. Rubin, Sec. of the Treasury, S6404 [26JN]

Tax treatment of certain corporate profits: Representative Owens, H875, H876 [11MR]

Tax treatment of corporate tax benefits from stock option compensation expenses: Warren E. Buffett, Berkshire Hathaway, Inc., S6478 [26JN]

Tax treatment of educational savings accounts: President Clinton, S11504 [31OC]

Tax treatment of graduate student income: several Massachusetts Institute of Technology graduate students, H5191 [15JY], E1555 [29JY]

Tax treatment of rental income, H2165 [5MY]

Tax treatment of Social Security benefits: Martha A. McSteen, National Committee To Preserve Social Security and Medicare, S878 [30JA]

———Thair Phillips, Seniors Coalition, S878 [30JA]

Treatment of certain agricultural installment sales as alternative minimum tax preference items: Margaret Milner Richardson, IRS, S636 [22JA], S694 [28JA]

Treatment of Social Security under balanced budget constitutional amendment: Daniel P. Mulhollan, Congressional Research Service, S1531 [25FE]

———Dorothy Ray, S1811 [3MR]

———Franklin D. Raines, OMB, S1541 [25FE]

———Johnny H. Killian, Congressional Research Service, S1294, S1332 [12FE], S1533, S1534 [25FE]

———Senator Domenici, S1364 [13FE]

———Senator Hollings, S1506 [25FE]

———several Senators, S1362 [13FE]

Underpayment of quarterly tax payment: Robert C. Huntley, Jr., H9845 [31OC]

Veterans' Compensation Cost-of-Living Adjustment and Benefit Programs Improvement Act: Jesse Brown, Dept. of Veterans Affairs, S6911 [7JY]

Welfare Reform Technical Corrections Act: Representative Goodling, Committee on Education and Labor (House), H1933 [29AP]

———Representative Stump, Committee on Veterans' Affairs (House), H1933 [29AP]

Working Families Flexibility Act: Sheldon E. Steinbach, American Council on Education, H1127 [19MR]

Memorandums

Dept. of Defense Limit on Compensation for Corporate Executives Reimbursed Under Defense Contracts: Pat Ayers, Congressional Research Service, S7176 [10JY]

Treatment of Social Security Under Balanced Budget Constitutional Amendment: David Koitz and Johnny H. Killian, Congressional Research Service, S1906 [4MR]

———Johnny H. Hillian, Congressional Research Service, S1364 [13FE]

Messages

Tax Convention With South Africa: President Clinton, S6667 [26JN]

Tax Convention With Switzerland: President Clinton, S6385 [25JN]

Taxpayers Relief Act Line-Item Veto: President Clinton, S8656 [2SE], H6718 [3SE]

Motions

Budget: reconciliation of the concurrent resolution (H.R. 2014), H4813 [26JN], H5040 [10JY]

———reconciliation of the concurrent resolution (H.R. 2014), conference report, S8450 [31JY]

———reconciliation of the concurrent resolution (S. 949), S6336, S6337 [25JN], S6396, S6400, S6437, S6447, S6454 [26JN], S6672, S6673, S6674, S6675, S6677, S6678, S6679, S6682, S6685, S6686, S6688, S6691, S6692, S6693 [27JN]

Notices

Request for Tax Payment: IRS, H8979 [22OC], H9845 [31OC]

Treatment of certain agricultural installment sales as alternative minimum tax preference items: IRS, S694 [28JA]

Papers

Gimmick Even the President Won't Embrace—Clinton's Remarks Undercut BBCA Opponents: Senate Republican Policy Committee, S1873 [4MR]

Overlooked Effects of Excluding Social Security From BBCA: Senate Republican Policy Committee, S1872 [4MR]

Why a Legislated Change in the Use of the CPI Is Necessary, H2185 [6MY]

Press releases

Marriage Tax Penalty Elimination: Christian Coalition, H7608 [23SE]

Treatment of Social Security Under Balanced Budget Constitutional Amendment: Concord Coalition, S1532 [25FE]

———Congressional Leaders United for a Balanced Budget, S1865, S1906 [4MR]

Projections

Welfare Reform Impact, E1168 [10JN]

Remarks in House

Armed Forces: revise rules on retirement payments to former spouses (H.R. 2537), E1844 [24SE]

———treatment of Dept. of Defense separation pay relative to Dept. of Veterans Affairs disability compensation (H.R. 2550), E1856 [25SE]

Aviation: allow families of international airline disaster victims a fair jury trial to receive just compensation for their loss (H.R. 2005), H5843-H5845 [28JY], E1282 [20JN], E1552, E1558 [29JY]

Bankruptcy: define single asset real estate (H.R. 73), E15 [7JA]

———reform system to become a needs-based system (H.R. 2500), E1800 [18SE], E1824 [23SE]

BIA: prohibit recognition of new Indian trust lands until binding agreements are reached by tribes on State and local sales taxes, H5220-H5233 [15JY], E1435 [16JY]

BLS: conduct time use surveys and calculate monetary value of unremunerated work (H.R. 422), E87 [9JA]

Budget: reconciliation of the concurrent resolution (H.R. 2014), H4228 [24JN], H4378, H4379, H4380, H4607-H4609, H4611-H4624 [25JN], H4649, H4650, H4651-H4659, H4668-H4816 [26JN], H4843, H4844, H4845, H4846, H4892, H4893 [8JY], H4920, H4921, H4922, H4923, H4924, H5002, H5003, H5004, H5005, H5007-H5018 [9JY], H5026, H5027, H5028, H5029, H5030, H5040-H5049, H5129 [10JY], H5133, H5134, H5135, H5136, H5137 [11JY], H5179-H5181 [14JY], H5193 [15JY], H5304, H5305, H5306, H5307, H5308, H5382-H5399 [16JY], H5407, H5408, H5409, H5410, H5449, H5451, H5483 [17JY], H5493, H5494, H5499, H5500, H5501 [22JY], H5580, H5581, H5582, H5583, H5584 [23JY], H5668, H5669, H5670, H5671 [24JY], H5781, H5782, H5783 [25JY], H5829, H5831 [28JY], H5921, H5923, H5924, H5926, H5927, H5928, H5993-H5996, H6003, H6017-H6025 [29JY], E1313 [24JN], E1332 [26JN], E1339, E1348 [27JN], E1365, E1372 [8JY], E1377 [9JY], E1393, E1394 [10JY], E1447 [17JY], E1471 [22JY], E1555 [29JY]

———reconciliation of the concurrent resolution (H.R. 2014), conference report, H6299, H6300, H6301, H6302, H6304-H6312 [30JY], H6620, H6621, H6622, H6623, H6630-H6665, H6687, H6688 [31JY], H6777-H6783 [3SE], H7612 [23SE], H8414-H8420 [6OC], E1572 [31JY], E1598, E1604, E1617 [1AU], E1656 [4SE], E1676 [5SE], E1741 [11SE]

———reconciliation of the concurrent resolution (H.R. 2014), consideration (H. Res. 174), H4385-H4415 [25JN]

———reconciliation of the concurrent resolution (H.R. 2014), consideration of conference report (H. Res. 206), H6623-H6630 [31JY]

———reconciliation of the concurrent resolution (H.R. 2014), motion to instruct conferees, H5041-H5048 [10JY]

———reconciliation of the concurrent resolution (H.R. 2014), motion to recommit, H4814 [26JN]

———reconciliation of the concurrent resolution (H.R. 2014), technical corrections in enrollment (H. Con. Res. 138), H6680 [31JY]

———reconciliation of the concurrent resolution (H.R. 2014), waive enrollment requirements (H.J. Res. 90), H6667 [31JY]

Business and industry: ensure economic equity for women, H1428 [10AP]

———promote and improve employee stock ownership plans (H.R. 1592), E919 [14MY]

———require employers which are terminating businesses to offer employee stock ownership plans (H.R. 1946), E1240 [17JN]

California: distribution of certain revenues from the Mineral Springs parcel to certain members of the Agua Caliente Band of Cahuilla Indians (H.R. 700), H6968, H6969 [8SE]

Capitol Police Board: establish a pay scale and benefits package equal to that of the Secret Service Uniformed Division (H.R. 2862), E2204 [7NO]

Civil rights: prohibit discrimination in the payment of wages based on sex, race, or national origin (H.R. 1302), H1394 [10AP], H4090 [20JN], E628 [10AP], E642 [14AP]

———prohibit employment discrimination (H.R. 963), E411 [6MR]

———prohibit use of involuntary arbitration to settle claims of employment discrimination (H.R. 983), E407 [6MR]

Colleges and universities: college president's salaries, H9042 [23OC]

Colorado: public welfare programs reform legislation, E1273 [19JN]

Congress: reform pension plan for Members and employees (H.R. 729), E227 [12FE]

Consumer Price Index: calculation relative to correction of cost-of-living adjustments, H816 [11MR], H1429-H1431 [10AP], H2259 [7MY], H4226 [24JN], E852 [6MY]

———calculation relative to correction of cost-of-living adjustments (H. Res. 93), H2179, H2183-H2188 [6MY], H2258, H2337 [7MY]

———calculation relative to correction of cost-of-living adjustments (H.R. 1052), E464 [13MR]

Contracts: require wages paid under Federal contracts to be above local poverty line (H.R. 370), E5 [7JA]

Copeland Act: repeal (H.R. 2720), E2078 [24OC]

Corrections Calendar Office: lump sum allowance (H. Res. 130), H1849 [24AP]

Courts: provide cost-of-living adjustments for administrative law judges (H.R. 1240), E595 [8AP]

———provide procedures for future adjustments of salaries of administrative appeals and administrative law judges, H7476 [17SE]

———technical corrections to bankruptcy laws (H.R. 120), E21 [7JA]

———technical corrections to bankruptcy laws (H.R. 764), H10660-H10663 [12NO]

Davis-Bacon Act: repeal (H.R. 2720), E2078 [24OC]

Dept. of Defense: provide compensation to certain Vietnamese who were employed by the U.S. during the Vietnamese Conflict, H3279 [4JN]

———provide compensation to certain Vietnamese who were employed during the Vietnamese Conflict, H1548 [16AP]

———reimbursement to Army Reserve and National Guard members deployed to Europe relative to Operation Joint Guard (H.R. 2796), H10892-H10894 [13NO]

Dept. of HUD: disclosure of income information to local housing agencies for determination of public housing eligibility (H.R. 214), E17 [7JA]

———Low Income Housing Preservation and Resident Homeownership Program funding, H5264 [15JY], H5367 [16JY]

———low-income housing preservation funding, E1522 [25JY]

———provide for a study on the evaluation and performance of public housing agencies, H2417, H2420 [8MY]

Dept. of Labor: employment training for former welfare recipients, H5898 [28JY]

———establish programs to educate the public on retirement savings (H.R. 1377), H3080, H3082-H3088 [21MY], E702 [17AP]

Dept. of State: calculation of Bureau of Diplomatic Security agents' retirement annuities (H.R. 633), E180 [6FE]

———withhold certain funding pending designation of certain foreign terrorist organizations, H7899 [25SE]

Dept. of Veterans Affairs: improve procedures for resolving claims of employment discrimination (H.R. 1703), H8369-H8373 [6OC], E1028 [22MY], E2011 [9OC]

Detroit, MI: contract negotiations relative to newspapers' strike, H3890 [18JN], H4069 [19JN], H4223 [24JN], H4607 [25JN]

District of Columbia: waive Davis-Bacon Act requirements relative to school construction and repairs, H8780-H8783, H8803, H8804 [9OC], H10678 [12NO], E2087 [24OC]

Economy: increase in inflation rates, H730 [5MR]

———national objectives priority assignments, H3646, H3651-H3653 [10JN], H4139 [23JN]

Education: assist construction and rehabilitation of public schools through establishment of loan and bond guarantee program (H.R. 2878), E2247 [8NO]

———distribution of vocational education funding relative to income and population density, H5430-H5432 [17JY]

EEOC: funding, H8239 [30SE]

Elgin, IL: provision of financial planning seminars to residents by Money (publication), E110 [21JA]

Employment: eligibility requirements and limits on accrual of compensatory time, H1138, H1139 [19MR]

———labor and trade policies, H3263-H3269 [3JN]

———make the overtime exemption available to employees engaged in the transportation and preparation of fruit and vegetables available to employees engaged in the transportation and preparation of sugar beets (H.R. 917), E367 [4MR]

———minimum wage and overtime exemptions for certain employees (H.R. 2888), E2273 [9NO]

———national labor policy, H6692-H6694 [31JY]

———provide compensatory time for all employees (H.R. 1), H715 [4MR], H772 [6MR], H821 [11MR], H1009-H1015 [13MR], H1034 [17MR], H1048, H1090 [18MR], H1114, H1115, H1124-H1156, H1162, H1166 [19MR], E42 [7JA], E570 [21MR], E589, E595 [8AP]

———provide compensatory time for all employees (H.R. 1), consideration (H. Res. 99), H1115-H1124 [19MR]

———provide limited overtime exemption for emergency medical services personnel (H.R. 2891), E2245 [8NO]

———treatment of former welfare recipients relative to income and workplace protection, H3790, H3792 [12JN], H3869, H3904, H3905 [18JN], H4078, H4080-H4082 [19JN], H4567, H4568, H4569, H4591 [25JN], H6325, H6328, H6329 [30JY]

———treatment of former welfare recipients relative to income and workplace protections, H5031-H5040 [10JY]

———use of salary base to exempt employees from certain wage requirements (H.R. 647), E317 [26FE]

Equal Pay Act: anniversary, E1163 [10JN]

ERISA: allow victims of child abuse to collect monetary awards from an abuser's pension (H.R. 1142), E611 [9AP]

———clarify treatment of investment managers (H.R. 2226), E1481 [23JY]

———clarify treatment of investment managers (S. 1227), H9575, H9576 [28OC]

Fair Labor Standards Act: reform calculation formula for overtime compensation (H.R. 2710), E2071 [23OC]

Federal employees: calculation of Federal contributions to the Federal Employees Health Benefits Program, H4585 [25JN]

———delays in retirement cost-of-living adjustments and maintenance of Federal agency retirement contributions (H. Con. Res. 71), H2428 [8MY]

———establish formula for calculation of Federal contributions to the Federal Employees Health Benefits Program (H.R. 1848), E1165 [10JN]

———funding for pay adjustments and comparability payments through reductions in agency spending on service contracts (H.R. 886), E343 [27FE]

———make percentage limitations on contributions to the Thrift Savings Plan comparable to dollar amount limitations on elective deferrals (H.R. 2526), E1829 [23SE]

Foreign aid: tribute to Trickle Up Program, E666 [15AP]

Galt, CA: low-income housing funding, H5723-H5725 [24JY]

Gambling: employment of welfare recipients, H3218 [3JN]

Germany: investigation into receipt of pensions by Nazi war criminals residing in U.S., E169 [5FE]

Higher Education Accumulation Program: establish and allow tax deductions for contributions to accounts (H.R. 53), H728 [5MR], E10 [7JA]

House of Representatives: allow Members to hire employees from welfare rolls relative to application towards welfare participation rates in home jurisdiction (H.R. 1046), H2430 [8MY], E452 [12MR]

Housing: cap on rent for public and subsidized housing relative to income, H2233-H2235 [6MY]

———eliminate block grant program giving local municipalities flexibility in administering Federal housing assistance, H2410-H2412 [8MY]

———establish occupancy preferences for certain families, H2266 [7MY]

———funding for choice based rental housing and homeownership assistance, H2406-H2408, H2412 [8MY]

———limit family income for choice based housing assistance, H2399-H2405 [8MY]

———tribute to organizations for investment in low-income communities, E461 [13MR]

Individuals With Disabilities Education Act: funding through rescissions in the Dept. of Labor wage and hour enforcement division, H6926-H6940 [5SE]

Insurance: order of precedence to be applied in the payment of life insurance benefits (H.R. 1316), H4232-H4234 [24JN], E641 [14AP]

IRS: abolish, E1863 [25SE]

———accountability in tax collection practices and procedures (H.R. 1227), E588 [8AP]

———enforcement of tax laws towards corporations, H8828-H8831 [9OC]

———funding, H8698 [8OC]

———reform, H10352 [8NO]

———restructure, H8120, H8121 [29SE], H8163, H8165, H8168 [30SE], H8268 [1OC], H8312 [2OC], H8362 [6OC], H8451, H8569, H8571 [7OC], H8635, H8636, H8637, H8638, H8640 [8OC], H8808, H8809, H8828-H8831 [9OC], H8844, H8904-H8909, H8917 [21OC], H8932, H8933, H8940, H8979, H8988 [22OC], H9042, H9043, H9044, H9045 [23OC], H9503, H9505 [24OC], H9630, H9712 [29OC], H9733 [30OC], H9845 [31OC], E1912 [2OC], E1972 [8OC], E2067 [23OC]

———restructure and reform, H10110 [6NO], H10352 [8NO], H10776 [13NO]

———restructure and reform (H.R. 2676), H9475 [23OC], H10108 [6NO], H10772 [13NO], E2203, E2204, E2212 [7NO], E2233 [8NO], E2285 [9NO], E2306, E2319 [10NO]

———restructure (H.R. 2292), H8451 [7OC], E1605-E1607 [1AU], E1911 [2OC], E2319 [10NO], E2356 [13NO]

Judiciary: salary adjustments for Federal judges, E1552 [29JY]

Levi Strauss & Co.: layoff of employees relative to executive bonus payments, H10772 [13NO]

LSC: eligibility for assistance for victims of domestic violence (H.R. 1076), E475 [13MR]

Medicaid: post-eligibility treatment of certain Dept. of Veterans Affairs pension or compensation payments (H.R. 1269), H1393 [10AP]

Members of Congress: deny cost-of-living adjustments, H7753, H7761-H7769 [24SE], H8024 [26SE], H8214 [30SE], E1865 [25SE], E1878 [26SE], E1908, E1914 [2OC]

———deny cost-of-living adjustments (H.R. 2219), H7476 [17SE], E1465 [22JY]

———eliminate automatic salary adjustments (H.R. 2510), E1802 [18SE]

———eliminate automatic salary adjustments (H.R. 2517), E1876 [26SE]

———eliminate automatic salary adjustments (H.R. 632), E1876 [26SE]

Minimum wage: level, H3263-H3269 [3JN], E1244 [18JN], E2223 [8NO]

———level (H.R. 685), E541 [20MR]

———level (H.R. 2211), H5581 [23JY]

Missouri: use of community administered welfare programs as an alternative to Federal programs, H884 [11MR]

New York: tax treatment relative to other States, H8917-H8923 [21OC]

New York State Society of Certified Public Accountants: anniversary, E133 [4FE]

Ohio: workers' compensation system referendum, H9627 [29OC], H9781 [30OC], E2121 [29OC]

Pensions: annuity computation for Members of Congress and Federal employees (H.R. 946), E384 [5MR]

———prohibit certain transaction rules relative to 401(k) pension plans (H.R. 818), E314 [25FE]

———require annual report of investments to participants in 401(k) pension plans (H.R. 819), E306 [25FE]

Personal Responsibility and Work Opportunity Reconciliation Act: technical amendments (H.R. 1048), H1917-H1935 [29AP], H2060 [30AP]

Postal Service: prevent certain mass mailings to senior citizens relative to Medicare and Social Security, H10353 [8NO]

Public housing: require payment of minimum wage relative to community work requirements, H2195-H2203 [6MY]

Public safety officers: provide additional compensation to certain fire and law enforcement personnel (H.R. 2767), E2120 [29OC]

Public welfare programs: approval of State plans reforming federally funded health and human services programs, H2772, H2773 [15MY]

———eligibility of Hmong refugees for SSI benefits, H1934 [29AP]

———exceptions to SSI naturalization requirements for blind legal aliens, H2053 [30AP]

———food stamp eligibility for certain elderly permanent resident aliens (H.R. 2638), H8694 [8OC]

———minimum wage level relative to public work programs, H3278, H3279 [4JN]

———reform, H592 [25FE], H883-H885 [11MR], H1322 [8AP], H2246 [6MY], H2430 [8MY], H3266 [3JN], H4566, H4568, H4577, H4578, H4589, H4633, H4636 [25JN], H4897, H4898 [8JY], H5002 [9JY], H6688 [31JY], H6886, H6887 [4SE], E355, E357 [3MR], E986 [20MY], E1168 [10JN], E1251 [18JN], E1604 [1AU], E1684, E1685 [8SE]

Reznor (business): contract negotiations with employees, H3665 [11JN]

Securities: limit the conduct of securities class actions under State law (H.R. 1689), E1007 [21MY]

Small business: provide employees with a simple, secure, and fully portable defined benefit plan (H.R. 1656), H3086 [21MY], E964 [19MY]

Social Security: budget treatment of trust funds, H300 [5FE], H514 [12FE], H566 [13FE], H1319-H1326 [8AP], H1599-H1602 [16AP], H1780 [23AP], H1856 [24AP], H5606, H5608, H5609, H5611, H5620 [23JY], H6008 [29JY], H7022 [9SE], H7254 [11SE], H7719-H7722 [23SE], E1402 [11JY], E2128 [30OC]

———create alternative personal savings accounts, H4073 [19JN]

———earnings test for blind individuals (H.R. 612), E165 [5FE]

———eliminate benefit penalties to individuals receiving pensions from noncovered employment (H.R. 3077), E2370 [13NO]

———establish Transition to Work Program for individuals entitled to disability benefits (H.R. 534), E142 [4FE]

———payroll taxes, H794 [6MR], H5305 [16JY], H7254 [11SE]

———prevent distribution of benefits to prisoners (H.R. 530), E151 [4FE]

———privatization, E129 [4FE], E517 [19MR]

———provide for the retirement of every U.S. citizen (H.R. 2768), H9713 [29OC]

———reform, H1857 [24AP]

———transition to personal savings accounts, H853 [11MR]

———treatment under balanced budget, H814 [11MR]

———treatment under balanced budget constitutional amendment, H314-H321 [5FE], H644, H660 [26FE]

———trust funds' solvency, H773, H794 [6MR]

Somerset County, NJ: use of community administered welfare programs as an alternative to Federal programs, H883 [11MR]

SSI: extend transition period for legal aliens receiving benefits, H2605 [14MY], H2690, H2694, H2709, H2711, H2739-H2743 [15MY]

Taxation: allow income tax credit to individuals active in neighborhood crime watch organizations (H.R. 1529), H2160 [5MY], E1203 [12JN]

———allow married couples to be taxed using rates applicable to either single or joint filers (H.R. 2462), H7533 [18SE]

———allow married couples to file combined return under which each spouse is taxed using rates applicable to single filers (H.R. 2456), H7608 [23SE], H8059 [29SE], H8169 [30SE], H8309 [2OC], H8322 [6OC], H8574, H8582-H8586 [7OC], H8691 [8OC], H8839 [21OC]

———allow nonitemizers a deduction for a portion of their charitable contributions (H.R. 2499), E1795 [18SE]

———allowable credits and deductions in determining alternative minimum tax liability (H.R. 2524), E1833 [24SE]

———alternative minimum tax, H3870 [18JN], H3931 [19JN], H4671, H4672, H4676, H4678, H4679, H4682, H4694, H4696 [26JN]

———capital gains rates, H871-H874 [11MR], H1394, H1395 [10AP], H1458 [15AP], H1547 [16AP], H1799 [24AP], H2597 [14MY], H2685 [15MY], H2796 [16MY], H2935, H2937 [20MY], H3081, H3161 [21MY], H3551 [5JN], H3726 [12JN], H3839 [17JN], H3930, H4083 [19JN], H4377 [25JN], H4669, H4670, H4674, H4675, H4682, H4697, H4700, H4701, H4802-H4813 [26JN], H4845 [8JY], H4920 [9JY], H5028 [10JY], H5398 [16JY], H5494, H5499 [22JY], H5670 [24JY], H5816, H5817 [25JY], H8128 [29SE], H8704 [8OC], H10586 [12NO], E1263 [19JN], E1506 [24JY]

———capital gains rates (H.R. 14), H24, H37 [7JA], H1347, H1369 [9AP], H1548 [16AP], H1801 [24AP], H2012 [30AP], H2164-H2166 [5MY], H2599 [14MY]

———capital gains rates (H.R. 241), E45 [7JA]

———capital gains rates (H.R. 862), H693 [27FE], E360 [3MR]

———capital gains rates (H.R. 1033), E453 [12MR]

———capital gains rates relative to investments in certain small businesses (H.R. 2252), E1518 [24JY]

———child tax credit, H2011 [30AP], H3870 [18JN], H3928, H4078 [19JN], H4668-H4679, H4683-H4702, H4802-H4813 [26JN], H4898, H4900 [8JY], H4921 [9JY], H5135 [11JY], H5193, H5194 [15JY], H5307 [16JY], H5409, H5410, H5451 [17JY], H5580, H5581, H5582 [23JY], H5668, H5670 [24JY], H5782, H5783, H5814 [25JY], H5897 [28JY], H5926, H5927 [29JY], H6300 [30JY], H6621, H6622, H6642, H6643, H6648, H6650 [31JY], E1656 [4SE]

———child tax credit (H.R. 1327), E654 [15AP]

———comparison between congressional and Clinton administration proposals, H5005 [9JY]

———constitutional amendment to abolish Federal income tax (H.J. Res. 70), H1457 [15AP], E633 [10AP]

———credit for rehabilitating historic homes or purchasing newly rehabilitated historic homes for use as principal residence (H.R. 1134), E512, E521 [19MR]

———deductibility of employment taxes paid by employees and self-employed individuals (H.R. 2966), E2276 [9NO]

———deductibility of the old-age, survivors, and disability insurance taxes paid by employees and self-employed individuals (H.R. 1333), H1459 [15AP], H5305 [16JY]

———definition of income levels impacted by proposed tax cuts, H3868 [18JN], H4079 [19JN], H4844, H4845, H4846, H4900 [8JY], H5004, H5005 [9JY], H5029 [10JY], H5304, H5307, H5308, H5387, H5388 [16JY], H5581, H5583 [23JY], H6639 [31JY]

———deny employers a deduction for payments of excessive compensation (H.R. 687), E217 [11FE]

———dependent care tax credit (H.R. 2553), E1862 [25SE]

———depreciation on property used within an Indian reservation (H.R. 1095), E508 [18MR]

———determination of employment status (H.R. 771), E398 [6MR]

———determination of employment status of individuals as employees or independent contractors (H.R. 2642), E1964 [8OC]

———disregard certain amounts of capital expenditures in applying limits on certain bonds (H.R. 2714), E2072 [23OC]

———earned income tax credit, H4678 [26JN], H5013 [9JY]

———effects on businesses, H1394 [10AP]

———eliminate double tax on dividends and allocate corporate income tax revenues to qualified registered voters (H.R. 2329), E2225 [8NO]

———eliminate marriage penalty relative to one-time exclusion of gain on the sale of a principal residence (H.R. 242), E17 [7JA]

———eliminate payroll taxes and increase taxes on energy and pollutants, E2024 [21OC]

———establish flat tax rates for individuals and businesses, H783 [6MR]

———establish lifetime learning accounts for higher education and job training expenses (H.R. 1819), H4073 [19JN]

———exclude certain severance payments from gross income and allow a refundable credit for job training expenses of older long-time employees who are laid off (H.R. 2492), E1772 [17SE]

———exclude employer-provided telecommunicating-related expenses for telecommuting purposes from taxable income (H.R. 1892), E1201 [12JN]

———exclude from gross income pension benefits received by the survivors of law enforcement officers killed in the line of duty (H.R. 921), H2648 [14MY], E368 [4MR]

———extend the work opportunity credit (H.R. 1729), E1058 [23MY]

———GAO study on the effects of implementing a flat income tax and lowering sales taxes (H.R. 853), E320 [26FE]

———increase dollar limitation on certain exclusions to reflect inflation (H.R. 1557), E873 [8MY]

———increase exclusion amount of gain on the sale of a principal residence and allow each spouse a separate one-time exclusion (H.R. 1680), E979 [20MY]

———increase State cap on private activity bonds (H.R. 979), E397 [6MR]

———increase the unified estate and gift tax credit (H.R. 683), H2338 [7MY]

———limit applicability of the generation-skipping transfer tax (H.R. 531), E1135 [5JN]

———modify the exclusion of gain on certain small business stock (H.R. 420), E84 [9JA]

———national sales tax, H1412 [10AP]

———prevent avoidance of corporate tax on prearranged sales of corporate stock (H.R. 1365), E702 [17AP]

———promote construction and rehabilitation of public schools by increasing the volume cap on certain bonds, H9067-H9075 [23OC]

———promote the granting of incentive stock options to nonhighly compensated employees (H.R. 2788), E2151 [31OC]

———provide credits for families, H1545, H1546 [16AP]

———provide income exclusion for work study payments (H.R. 1296), E638 [10AP]

———rates, H455, H457 [12FE], H593, H594 [25FE], H749, H750, H752-H754 [5MR], H783, H784, H785, H786 [6MR], H1281, H1282 [21MR], H1296, H1308, H1311 [8AP], H1345, H1346, H1347, H1352, H1384-H1386 [9AP], H1393, H1394, H1395, H1396, H1411, H1412, H1432-H1434 [10AP], H1458, H1460 [15AP], H1545, H1546, H1547 [16AP], H1799 [24AP], H2010 [30AP], H2333, H2334, H2336, H2337 [7MY], H2427 [8MY], H2497 [13MY], H2598, H2599, H2662-H2669 [14MY], H2684 [15MY], H2796 [16MY], H2927, H2935, H2980, H2982, H2984, H2985, H2998, H2999, H3001, H3002, H3004, H3013, H3037-H3040 [20MY], H3081, H3158-H3162 [21MY], H3219 [3JN], H3278 [4JN], H3669 [11JN], H3723, H3724, H3725, H3790 [12JN], H3808, H3809, H3810, H3811, H3830, H3834-H3840, H3857, H3858 [17JN], H3867, H3868, H3869, H3870, H3890, H3892, H3893, H3895, H3896, H3904-H3916 [18JN], H3928, H3929, H3930-H3933, H4074-H4076, H4079, H4080-H4082 [19JN], H4089, H4090 [20JN], H4224, H4225, H4226, H4228, H4229, H4230, H4313-H4334 [24JN], H4378, H4379, H4380, H4558, H4559, H4560, H4565, H4607-H4609, H4611-H4624, H4636, H4637 [25JN], H4649, H4650, H4651-H4659, H4686-H4702, H4802-H4813, H4820, H4825-H4830 [26JN], H4843, H4844, H4845, H4846, H4893, H4894, H4898 [8JY], H4920, H4921, H4922, H4923, H4924, H5002, H5003, H5004, H5007-H5018 [9JY], H5026, H5027, H5028, H5029, H5030, H5041-H5048, H5128 [10JY], H5133, H5134, H5135, H5136, H5137, H5171-H5174 [11JY], H5179-H5181 [14JY], H5193, H5194, H5195 [15JY], H5304, H5305, H5306, H5307, H5308, H5382-H5399 [16JY], H5407, H5408, H5409, H5448 [17JY], H5493 [22JY], H5580, H5581, H5582, H5583, H5584, H5609, H5612 [23JY], H5668, H5669, H5670 [24JY], H5781, H5782, H5814-H5818 [25JY], H5831, H5900, H5901 [28JY], H5921, H5923, H5924, H5926, H5927, H5928, H5993-H5996, H6003-H6011 [29JY], H6299, H6300, H6302, H6309, H6333 [30JY], H6620, H6621, H6622, H6623-H6665 [31JY], H6768 [3SE], H6972 [8SE], H7612, H7719-H7722 [23SE], H7837 [25SE], H8421, H8422 [6OC], H8698, H8703 [8OC], H9732, H9733, H9794-H9798 [30OC], H10109, H10110, H10111 [6NO], H10352, H10353 [8NO], H10586 [12NO], H10773 [13NO], E657 [15AP], E1099 [3JN], E1277, E1281 [20JN], E1313 [24JN], E1332 [26JN], E1393 [10JY], E1572 [31JY], E1591, E1598, E1600, E1604, E1617 [1AU], E2215 [7NO]

———rates (H. Res. 109), H1467-H1471, H1490, H1527-H1534 [15AP], E612 [9AP], E673 [16AP]

———reduce employer and employee Social Security taxes to the extent there is a Federal budget surplus (H.R. 2933), E2284 [9NO]

———reform laws and filing procedures, H783, H784, H785, H786 [6MR], H1282 [21MR], H1344, H1346, H1347 [9AP], H1394, H1432-H1434 [10AP], H1510 [15AP], H1688 [17AP]

———remove the dollar limitation on payment of benefits from police and firefighter pension plans, H6660 [31JY]

———remove the dollar limitation on payment of benefits to employees of the police department or fire department (H.R. 1795), H3480 [5JN], E1123 [5JN]

———repeal estate, gift, and generation-skipping transfer taxes, E1046 [22MY]

———repeal estate, gift, and generation-skipping transfer taxes (H.R. 902), H785 [6MR], H869-H874 [11MR], H1166 [19MR], H2336, H2338 [7MY], E672 [16AP]

———repeal estate and gift taxes, H1799 [24AP]

———repeal estate and gift taxes (H.R. 736), E229 [12FE]

———repeal estate tax, H1458 [15AP], H1546, H1547 [16AP]

———repeal income tax, abolish the IRS, and institute a national retail sales tax (H.R. 1325), H1521-H1527, H1532 [15AP]

———repeal income tax and institute a national sales tax (H. Res. 111), E1179 [11JN]

———repeal the limitation on the amount of receipts attributable to military property which may be treated as exempt foreign trade income (H.R. 1037), E443-E445 [12MR]

———require burden of proof to be on the Dept. of the Treasury in all tax cases (H.R. 367), H2010 [30AP], H3278 [4JN], H5134 [11JY], H6803 [4SE], H7202 [11SE], H7612 [23SE], H8059 [29SE], H8166 [30SE], H8361 [6OC], H8844 [21OC], E86 [9JA]

———restore the deduction for two-earner married couples (H.R. 2593), E1956 [7OC]

———State authority to tax compensation paid to certain employees (H.R. 1953), H5854-H5857 [28JY]

———terminate Internal Revenue Code, H8163, H8165, H8168, H8169 [30SE], H8362 [6OC], H8569, H8571, H8582-H8586 [7OC], H8979 [22OC], H10772 [13NO]

———terminate Internal Revenue Code (H.R. 2483), H7353 [16SE], H7369 [17SE], H7594-H7596 [18SE], H7721, H7722 [23SE], H7836 [25SE], H8038-H8040 [26SE], E1843 [24SE]

———treatment of businesses operating abroad (H.R. 854), E316 [26FE]

———treatment of capital gains, estate and gift taxes, and special estate tax valuation for certain farm property, H1527 [15AP]

———treatment of capital gains, estate and gift taxes, and special estate tax valuation for certain farm property (H.R. 245), H412 [11FE], H781 [6MR]

———treatment of capital gains and estate taxes relative to certain farm property (H.R. 2117), E1369 [8JY]

———treatment of capital gains on the sale of a principal residence (H.R. 1026), E429 [11MR]

———treatment of capital gains on the sale of a principal residence (H.R. 1204), E533 [20MR]

———treatment of capital gains on the sale of a principal residence (H.R. 200), E41 [7JA]

———treatment of capital gains relative to transactions that are equivalent to sales of financial instruments (H.R. 846), E333 [26FE]

———treatment of certain corporate profits, H874-H883 [11MR]

———treatment of certain election officials and workers (H.R. 2113), H4840 [8JY]

———treatment of certain foreign base company shipping income (H.R. 2684), E2034 [21OC]

———treatment of certain welfare benefits relative to earned income tax credit (H.R. 1045), E493 [18MR]

———treatment of distributions from qualified retirement plans investing in public benefit bonds (H.R. 711), H513 [12FE]

———treatment of District of Columbia residents, E1221 [17JN], E1300 [23JN]

———treatment of District of Columbia residents (H.R. 549), H272 [4FE], H301 [5FE], E152 [4FE]

———treatment of education individual retirement accounts relative to elementary and secondary school expenses (H.R. 2373), H7288 [16SE]

———treatment of education individual retirement accounts relative to elementary and secondary school expenses (H.R. 2646), H9044, H9045, H9056-H9076 [23OC]

———treatment of education individual retirement accounts relative to elementary and secondary school expenses (H.R. 2646), consideration (H. Res. 274), H9047-H9056 [23OC]

———treatment of estate, gift, and generation-skipping transfer taxes (H.R. 3076), E2373 [13NO]

———treatment of estate and gift taxes (H.R. 249), H457 [12FE], E10 [7JA]

———treatment of estate tax for family farms and small businesses, H3219 [3JN], H3666 [11JN], H3724, H3725 [12JN], H3909-H3916 [18JN], H4699 [26JN], H4845, H4891 [8JY], H6640 [31JY], E1394 [10JY], E1466 [22JY]

———treatment of estate tax for family farms and small businesses (H.R. 1845), E1174 [10JN]

———treatment of estate taxes on family-owned farm businesses (H.R. 1380), E709 [17AP]

———treatment of family-owned businesses relative to estate tax, H783, H784 [6MR]

———treatment of family-owned businesses relative to estate tax (H.R. 1583), E913 [14MY]

———treatment of foreign investments through U.S. regulated investment companies (H.R. 707), E223 [12FE]

———treatment of frequent flyer mileage awards (H.R. 533), E130 [4FE]

———treatment of higher education expenses, H6300 [30JY], H6621, H6622, H6639, H6640, H6642-H6644, H6648, H6657 [31JY], H7612 [23SE], H7735, H7736 [24SE], H8127 [29SE], E1555 [29JY], E1676 [5SE]

———treatment of income for graduate students, H5129 [10JY], H5136 [11JY], H5190 [15JY], E1555 [29JY]

———treatment of income relative to imported properties from foreign corporations (H.R. 1373), H1850 [24AP]

———treatment of income tax returns relative to Presidentially declared disaster areas (H.R. 1434), E750 [24AP]

———treatment of individual retirement accounts, H4689, H4701 [26JN], H6628, H6652 [31JY], H8704 [8OC]

———treatment of individual retirement accounts (H.R. 17), E52 [7JA]

———treatment of individual retirement accounts (H.R. 228), E12 [7JA]

———treatment of individual retirement accounts (H.R. 446), H9542 [24OC], E92 [9JA]

———treatment of individual retirement accounts (H.R. 891), H592 [25FE], H8903 [21OC], H9475 [23OC], H10351 [8NO]

———treatment of individual retirement accounts relative to charitable contributions (H.R. 2821), E2192 [7NO]

———treatment of marriage, H7505 [17SE], E1866 [25SE]

———treatment of real estate investment trusts (H.R. 1150), E559 [21MR]

———treatment of residents in areas affected by disasters, H4808 [26JN]

———treatment of small businesses, H4090 [20JN], E1741 [11SE]

———treatment of social clubs found to be practicing prohibited discrimination (H.R. 2928), H10353 [8NO]

———treatment of Social Security benefits (H.R. 693), H458 [12FE]

———treatment of timeshare homeowner associations (H.R. 1350), E683 [16AP]

———workmen's compensation relative to certain personal liability assignments (H.R. 1509), E809, E817 [1MY], E835 [5MY]

Teachers Insurance and Annuity Association-College Retirement Equities Fund: revoke tax-exempt status of pension operation, H4701 [26JN], H5174 [11JY], H6647 [31JY]

Terrorism: allow families of victims of terrorist acts a fair jury trial to receive just compensation for their loss, E1599 [1AU]

Texas: reform of public welfare programs, H1913 [29AP], H2491 [13MY]

Veterans: exclude certain income from consideration for determining rent paid for federally assisted housing (H.R. 2820), E2385 [13NO]

———increase service-connected disability benefits for veterans and survivors (H.R. 2367), H9835-H9837 [31OC], E2212 [7NO]

———minimum survivor annuities for unremarried surviving spouses of veterans who died prior to survivor benefit plan participation, H9608 [28OC]

———permit concurrent receipt of military retired pay with service-connected disability benefits (H.R. 303), E1274 [19JN]

———reinstate eligibility for dependency and indemnity compensation for certain surviving spouses (H.R. 2220), E1476 [22JY], E1507 [24JY]

———repeal computation system that reduces annuity for surviving spouses at age 62 relative to Social Security offset (H.R. 165), H79 [9JA], H3571 [6JN]

———treatment of lump sum payments to U.S. trained Vietnamese commandos relative to eligibility for certain welfare benefits, H7122 [10SE]

Women: comprehensive pension protection (H.R. 766), E259 [13FE]

———comprehensive pension protection (H.R. 1496), E796 [30AP]

———economic equity, H743-H747 [5MR]

———relief in tax cut legislation, H4677 [26JN]

Working Families Flexibility Act: exempt certain employees, H1141-H1144 [19MR]

World War II: provide redress for inadequate restitution of assets seized by the U.S. Government which belonged to victims of the Holocaust (H.R. 2591), H8321 [6OC]

Remarks in Senate

Agriculture: direct operating loan funds to low-income and minority farmers, S5318 [5JN]

———make chapter 12 of bankruptcy code permanent relative to the treatment of farmers' reorganization plans by banks (S. 1024), S7607 [16JY]

American Foreign Service Association: participation of certain management officials in collective bargaining negotiations, S5671, S5672 [16JN]

Armed Forces: treatment of Dept. of Defense separation pay relative to Dept. of Veterans Affairs disability compensation (S. 1359), S11678 [4NO]

Aviation: allow families of international airline disaster victims a fair jury trial to receive just compensation for their loss (S. 943), S6041 [20JN]

Bankruptcy: limit the value of real and personal property that debtors may exempt under State and local law (S. 530), S2903 [9AP]

———make chapter 12 of bankruptcy code permanent relative to the treatment of farmers' reorganization plans by banks (S. 1024), S11499 [30OC]

———prohibit courts from reducing property tax liens earmarked for education and allow child support claimants to access exempt assets (S. 1149), S8827 [4SE], S9092 [10SE], S11499 [30OC]

Budget: allocation of funds, S3982 [6MY]

———guarantee balanced Federal budget and expand tax relief, S6673 [27JN]

———reconciliation of the concurrent resolution (H.R. 2014), S6718-S6721, S6782 [27JN], S6957-S6959 [8JY], S7113 [9JY], S7295 [11JY], S7434 [15JY], S7513-S7515, S7616 [16JY], S7765 [21JY], S7879-S7889 [23JY], S8172, S8175-S8180 [28JY], S8208-S8213, S8215, S8216, S8226 [29JY]

———reconciliation of the concurrent resolution (H.R. 2014), conference report, S8387, S8390, S8394, S8397, S8403, S8405, S8410, S8415-S8461, S8465-S8480, S8493-S8498, S8503 [31JY]

———reconciliation of the concurrent resolution (H.R. 2014), conference report—unanimous-consent agreement, S8410, S8474 [31JY]

———reconciliation of the concurrent resolution (H.R. 2014), conference report—waive all Budget Act points of order, S8474 [31JY]

———reconciliation of the concurrent resolution (H.R. 2014), insert language of S. 949 in lieu, S6718 [27JN]

———reconciliation of the concurrent resolution (H.R. 2014), technical corrections in enrollment (H. Con. Res. 138), S8482 [31JY]

———reconciliation of the concurrent resolution (H.R. 2014), unanimous-consent agreement, S6786 [27JN]

———reconciliation of the concurrent resolution (H.R. 2014), waive enrollment requirements (H.J. Res. 90), S8482 [31JY]

———reconciliation of the concurrent resolution (S. 949), S6332-S6356 [25JN], S6393-S6479, S6489, S6548-S6550 [26JN], S6670-S6721 [27JN]

———reconciliation of the concurrent resolution (S. 949), motion to recommit, S6336 [25JN], S6399-S6401 [26JN]

———reconciliation of the concurrent resolution (S. 949), placed on calendar, S6792 [27JN]

———reconciliation of the concurrent resolution (S. 949), unanimous-consent agreement, S6386 [25JN], S6459 [26JN]

Business and industry: ensure economic equity for women (S. 71), S129, S449 [21JA], S3065 [10AP]

———ensure economic equity for women (S. Res. 70), S3059, S3064, S3065 [10AP]

———promote and improve employee stock ownership plans (S. 673), S3847 [30AP]

———treatment of personal employment information reported to the National Directory of New Hires (S. 1223), S10056 [26SE]

Children and youth: protect and improve child care programs for low-income families (S. 19), S129, S352 [21JA], S3410 [22AP]

Civil rights: prohibit discrimination in the payment of wages based on sex, race, or national origin (S. 232), S816 [29JA]

Clothing industry: legal accountability for sweatshop conditions (S. 626), S3436 [22AP]

Coast Guard: extend Reserve affiliation agreement bonus, S6888, S6889 [7JY]

Consumer Price Index: calculation relative to correction of cost-of-living adjustments, S2309-S2311 [14MR], S4994 [22MY], S10826 [9OC], S11211 [24OC]

———calculation relative to correction of cost-of-living adjustments (S. Res. 50), S1034, S1035 [5FE]

Cost-of-Living Board: establish (S. 425), S2143-S2145 [11MR]

Courts: adjust current salaries and provide procedures for future adjustments of salaries of Federal judges (S. 394), S1981 [5MR], S7668 [17JY]

———provide procedures for future adjustments of salaries of Federal judges, S7854 [22JY]

Davis-Bacon Act: repeal, S10225 [30SE]

DeParle, Nancy-Ann Min: nomination to be Administrator of the Health Care Financing Administration, S11444 [30OC]

Depository institutions: availability of credit in disaster areas, S3988, S3989 [6MY], S4093, S4094 [7MY]

Dept. of Defense: application of certain accounting rules for contractors relative to employee stock ownership plans, S7251 [11JY]

———Aviation Officer Retention Bonus Program funding, S11807 [6NO]

———limit compensation for corporate executives reimbursed under defense contracts, S7169-S7179, S7184, S7185 [10JY], S7744 [21JY]

———reimbursement to Army Reserve and National Guard members deployed to Europe relative to Operation Joint Guard (H.R. 2796), S12711 [13NO]

———retroactive entitlement of certain Congressional Medal of Honor recipients to a special pension, S7169 [10JY]

Dept. of HUD: low-income housing preservation funding, S7852, S7853 [22JY]

Dept. of Labor: establish programs to educate the public on retirement savings (S. 757), S4658 [16MY], S11859 [6NO]

Dept. of Veterans Affairs: prohibit locality pay increases for employees transferred for committing sexual harassment, S7844 [22JY]

District of Columbia: condition of school facilities, S11333 [29OC], S11854 [6NO]

———impose an income tax on nonresident workers to fund a regional education and workforce training system and to improve school facilities, S10212-S10214 [30SE]

———impose an income tax on nonresident workers to fund a regional education and workforce training system and to improve school facilities (S. 1070), S8155 [25JY], S11333 [29OC], S11854 [6NO]

———impose an income tax on nonresident workers to fund a regional education and workforce training system and to improve school facilities (S. 928), S5874 [17JN]

Employment: enhance and protect retirement savings (S. 14), S128, S134, S309 [21JA], S586 [22JA]

———protect earned compensatory time and flexible work credit hours in cases of employer bankruptcy, S5220 [3JN]

———provide compensatory time opportunities, flexible workplaces, and clarify minimum wage and overtime requirements of private sector employees (S. 4), S124, S126, S221-S225 [21JA], S653 [22JA], S684 [23JA], S2029 [6MR], S3310-S3312, S3313 [17AP], S3880, S3881-S3890 [1MY], S4257-S4259, S4261-S4267, S4274-S4276 [9MY], S4291-S4293 [12MY], S4327-S4354 [13MY], S4508-S4515 [15MY], S4628-S4633, S4645-S4647, S4649-S4652, S4656 [16MY], S4665-S4667 [19MY], S5158-S5171 [2JN], S5218-S5248 [3JN], S5281-S5291 [4JN], S5406-S5412 [9JN], S10469 [7OC]

ERISA: amend relative to rules governing litigation contesting termination or reduction of retiree health benefits (S. 1307), S10954 [22OC]

———clarify treatment of investment managers (S. 1227), S10026 [26SE], S10300 [1OC]

Families and domestic relations: child support enforcement (S. 1074), S8187 [28JY]

———require the same distribution of child support arrearages to former welfare recipients collected by Federal tax intercept as by the States (S. 639), S3558 [23AP]

Federal employees: computation system for Social Security benefits relative to spouses' and surviving spouses' Government pensions (S. 1365), S11688 [4NO]

———delays in retirement cost-of-living adjustments, S5333 [5JN]

———delays in retirement cost-of-living adjustments (S. Con. Res. 7), S2285, S2286 [13MR]

———delays in retirement cost-of-living adjustments (S. Con. Res. 8), S2286 [13MR]

Federal firefighters: hourly and overtime pay rates and pay equity with other civil service employees and public sector firefighters (S. 492), S2654 [20MR]

Federal payments: exemption from the requirement that all Federal payments be made by electronic funds transfer (S. 874), S5464 [10JN]

Government: continuance of pay and authority to make certain expenditures and obligations when there is a lapse in appropriations (S. 396), S1983, S1984 [5MR]

Hawaii: increase the Federal medical assistance percentage (S. 1376), S11771 [5NO]

Housing: Federal assistance relative to mobile homes, S10049, S10050 [26SE]

———tribute to organizations for investment in low-income communities, S2294 [13MR]

Immigration: impact on employment and the economy, S12656 [13NO]

INS: study on sponsorship patterns under former immigration law, S2639 [20MR]

IRS: abuse of authority in tax audits, S5395 [9JN]

———accountability in tax collection practices and procedures (S. 365), S2724 [20MR]

———Committee on Finance (Senate) hearings on enforcement authorities to collect delinquent taxes, S9991-S9994 [26SE]

———prohibit the threat of audit to compel agreement with Tip Reporting Alternative Commitment or Tip Rate Determination Agreement (S. 1274), S10649 [8OC]

———restructure, S10205-S10208 [30SE], S10473 [7OC], S11515 [31OC], S11591-S11597 [3NO]

———restructure and reform, S11588-S11590 [3NO]

———restructure and reform (H.R. 2676), S12097-S12103, S12193 [8NO]

———restructure and reform (H.R. 2676), unanimous-consent agreement, S12095 [8NO]

———restructure and reform (H.R. 2676), unanimous-consent request, S11846 [6NO]

———restructure and reform (S. 1555), S12599 [13NO]

Kentucky: prohibit taxation of compensation of Tennessee residents for services as Federal employees at Fort Campbell, KY (S. 613), S3361 [17AP], S10999 [22OC]

Labor unions: Presidential actions relative to resolving the dispute between American Airlines, Inc., and the Allied Pilots Association (S. Res. 53), S1219 [11FE]

LSC: conduct study of individuals filing grievances based on denial of certain welfare benefits, S8218 [29JY]

———eligibility for assistance for victims of domestic violence, S8217 [29JY]

Medicaid: equitable treatment of certain benefits received by veterans in State and privately owned nursing homes (S. 502), S2674 [20MR]

———modify estate recovery provisions relative to recovery of home and community-based services costs for individuals over age 55 (S. 58), S435 [21JA]

———repeal criminal penalties for fraudulent disposition of assets (S. 369), S1734, S1736 [27FE]

Medicare: age eligibility requirements, S6325, S6330 [25JN]

———eliminate means-testing requirements for premiums, S6133-S6142 [24JN]

———payment of income related premium, S6132 [24JN]

———subsidize low-income beneficiaries through Medicaid, S6302, S6303 [25JN]

Members of Congress: adjust basic pay relative to degree of success in deficit reduction (S. 329), S1397 [13FE]

———cost-of-living adjustments, S7654-S7658 [17JY]

———deny cost-of-living adjustments, S10246-S10251 [1OC], S11369 [29OC]

———include an estimate of Federal retirement benefits in the reports of the Sec. of the Senate and the Clerk of the House of Representatives (S. 269), S1022 [5FE], S1200 [10FE], S3464 [22AP]

Minimum wage: level (S. 1009), S7302 [11JY]

National Federation of Independent Business: sponsorship of national petition to abolish current IRS income tax code, S9776 [23SE]

Northern Mariana Islands: modify covenant relative to immigration, minimum wage, labor laws, and textile industry labeling requirements (S. 1275), S10649-S10656 [8OC]

Ottawa County, MI: tribute to welfare recipient employment programs, S10819-S10821 [9OC]

Pensions: clarify the computations of certain civil service retirement system annuities based on part-time service (S. 1270), S10648 [8OC]

———enhance and protect (S. 889), S5601-S5604 [12JN]

———improve access to information on pension plans (S. 1185), S9516 [17SE]

———improve retirement income security by expanding employer contributions, increasing portability, and protecting accounts (S. 957), S6360-S6362 [25JN]

———limit amount of 401(k) plan assets invested in sponsoring company, S6701 [27JN]

———prohibit certain transaction rules relative to 401(k) pension plans (S. 106), S488 [21JA]

———require annual report of investments to participants in 401(k) pension plans (S. 108), S488 [21JA]

———require pension plans to offer equal survivor retirement benefits to both spouses (S. 107), S488 [21JA]

Poverty: corrections in data relative to cost-of-living statistics (S. 131), S513 [21JA]

Public housing: fair market rent system reform, S10737 [9OC]

Public welfare programs: clarify family violence option under the temporary assistance to needy families program, S9051-S9053, S9062 [10SE], S12091 [8NO]

———clarify the family violence option under the temporary assistance to needy families program, S8392 [31JY]

———clarify the family violence option under the temporary assistance to needy families program (S. 671), S3846 [30AP]

———correct penalty schedule for failure to meet work requirements and allow waiver for disasters or regional recessions, S6145 [24JN], S6291 [25JN]

———establish asset-based welfare policies (S. 1106), S8567 [31JY]

———exception to limited SSI eligibility for severely disabled aliens, S6302 [25JN]

———extend transition period for legal aliens receiving SSI and food stamps (S. 640), S3559 [23AP]

———reform, S846-S848 [30JA], S3084 [14AP], S6299-S6301 [25JN], S8388, S8496 [31JY]

———reform relative to localities with high unemployment rates, S846-S848 [30JA]

———SSI and food stamp eligibility for legal aliens (S. 615), S3362, S3363 [17AP], S3417 [22AP]

———work requirements for low-income individuals, S3263 [16AP]

Puerto Rico: provide wage-based tax credits, S6698 [27JN], S8470 [31JY]

———provide wage-based tax credits (S. 906), S5695, S5698 [16JN]

Securities: limit the conduct of securities class actions under State law (S. 1260), S10475-S10477 [7OC], S10712 [8OC], S12078 [8NO]

Small business: capital gains tax rates (S. 745), S4588-S4591 [15MY]

Social Security: allow diversion of percentage of payroll tax payments into personal investment plans and extend the old age, survivors, and disability insurance program (S. 321), S1791 [28FE]

———budget treatment of trust funds, S714 [28JA], S3704-S3710 [25AP], S8344-S8346 [30JY]

———earnings test for blind individuals (S. 1054), S8379 [30JY]

———earnings test for blind individuals (S. 375), S1747-S1749 [27FE]

———eliminate earnings test for retirement age individuals (S. 202), S680 [23JA], S973 [4FE], S2573 [19MR]

———payroll tax contributions relative to personal retirement accounts, S4920 [21MY]

———payroll taxes, S3069-S3071 [14AP]

———prevent distribution of benefits to prisoners (S. 438), S2279 [13MR], S3315 [17AP]

———privatization, S12484 [10NO]

———treatment under balanced budget constitutional amendment, S989, S996, S1002, S1004, S1007, S1010 [5FE], S1069, S1087, S1091 [6FE], S1129 [7FE], S1152, S1167-S1170, S1182 [10FE], S1211 [11FE], S1294, S1331-S1336 [12FE], S1340-S1342, S1350-S1353, S1359-S1366, S1372-S1375 [13FE], S1459-S1468 [24FE], S1496-S1516, S1525-S1547 [25FE], S1594-S1596, S1600-S1605, S1630-S1635, S1637-S1649 [26FE], S1811-S1813 [3MR], S1852, S1868, S1869, S1877, S1882, S1885, S1889, S1897, S1901, S1905, S1911, S1913 [4MR]

———trust funds' solvency, S2017-S2019 [6MR]

SSA: modify Personal Earnings and Benefit Estimate Statements to include employer's contributions, S8963, S8993 [9SE]

———provide information on Social Security trust funds, personal earnings, and benefit estimates to eligible individuals (S. 1145), S8728 [3SE]

SSI: extend transition period for legal aliens receiving benefits, S4046-S4050-S4068, S4090 [7MY], S4194 [8MY], S4869, S4870 [21MY]

Strategic Petroleum Reserve: pricing practices, S11260 [28OC]

———provide alternative funding for facility development, operations, and program management activities, S9588-S9590 [18SE]

Taxation: adjust the dependent care tax credit for inflation (S. 490), S2653 [20MR]

———allow contractors a credit for defense conversion employee retraining expenses (S. 272), S1022 [5FE]

———allow income tax credit to individuals active in neighborhood crime watch organizations (S. 911), S5702 [16JN]

———allow married couples to file combined return under which each spouse is taxed using rates applicable to single filers (S. 1285), S10796 [9OC]

———allow one-time election of interest rate to be used for calculating pension cash-outs (S. 69), S448 [21JA]

———allowable credits and deductions in determining alternative minimum tax liability (S. 1242), S10293 [1OC]

———assure reforms meet a standard of fairness in income distributional impact, S5966-S5970 [19JN]

———capital gains rates, S3156 [15AP], S3977 [6MY], S6053 [23JN], S6338, S6353 [25JN], S6397-S6399 [26JN], S6696, S6713 [27JN], S8453 [31JY]

———capital gains rates relative to farmers, S1810 [3MR]

———capital gains rates (S. 66), S150, S442-S446 [21JA]

———capital gains rates (S. 72), S450-S453 [21JA]

———capital gains rates (S. 252), S890 [30JA]

———capital gains rates (S. 306), S1307 [12FE]

———capital gains rates (S. 501), S2674 [20MR]

———capital gains rates (S. 854), S5418, S5419 [9JN]

———change date for filing of Federal income tax returns (S. 583), S3214 [15AP]

———change date for filing of Federal income tax returns (S. 584), S3215 [15AP]

———child tax credit, S6050 [23JN], S6426-S6431, S6461-S6468, S6474, S6475, S6548-S6550 [26JN], S6671 [27JN], S7883 [23JY], S8314-S8316 [30JY], S8455 [31JY]

———child tax credit relative to earned income tax credit, S6691 [27JN]

———constitutional amendment to prohibit retroactive taxation (S.J. Res. 17), S1676-S1678 [26FE]

———credit for rehabilitating historic homes or purchasing newly rehabilitated historic homes for use as principal residence (S. 496), S2665-S2669 [20MR]

———deductibility of business meal expenses for individuals who are subject to Federal limitations on hours of service (S. 832), S5344 [5JN]

———deductibility of the old-age, survivors, and disability insurance taxes paid by employees and self-employed individuals (S. 579), S3210 [15AP]

———depreciation on property used within an Indian reservation (S. 470), S2479, S2480 [18MR]

———disregard certain amounts of capital expenditures in applying limits on certain bonds, S8466, S8467 [31JY]

———employer credits for expenses of providing dependent care services to employees, S6459 [26JN], S6685 [27JN]

———employer credits for expenses of providing dependent care services to employees (S. 548), S3394-S3396 [22AP]

———employer credits for expenses of providing dependent care services to employees (S. 82), S460 [21JA]

———employer credits for expenses of providing dependent care services to employees (S. 978), S6740 [27JN]

———ensure taxpayer confidence in the problem resolution process by providing a more independently operated Office of the Taxpayer Advocate (S. 1308), S10956 [22OC]

———establish flat tax rates for individuals and businesses (S. 1040), S7770 [21JY]

———establish flat tax rates for individuals and businesses (S. 593), S3272-S3277 [16AP]

———exclude from gross income pension benefits received by the survivors of law enforcement officers killed in the line of duty, S6703 [27JN]

———exclude gain or loss from the sale of livestock from the computation of capital gains relative to the earned income credit (S. 775), S4889 [21MY]

———expand the child and dependent care tax credit (S. 926), S5871 [17JN]

———extend the work opportunity credit (S. 685), S3906 [1MY]

———importance of Federal income taxes paid by legal immigrants, S3196 [15AP]

———incentives for endangered species conservation, S6724 [27JN]

———incentives for endangered species conservation (S. 1181), S9423 [16SE]

———incentives for endangered species conservation (S. 901), S5620 [12JN]

———increase State cap on private activity bonds (S. 1251), S10321, S10322 [3OC]

———increase the unified estate and gift tax credit to exempt small businesses and farmers from inheritance taxes (S. 30), S388 [21JA]

———issuance of tax-exempt bonds by Indian tribal governments (S. 808), S5122 [23MY]

———modify the application of pension nondiscrimination rules to governmental plans (S. 622), S3422, S3423 [22AP]

———prevent avoidance of corporate tax on prearranged sales of corporate stock (S. 612), S3359 [17AP]

———prohibit retroactive taxation, S4871 [21MY]

———provide a nonrefundable tax credit for the expenses at a 2-year college, S4839 [21MY], S8465 [31JY]

———provide a nonrefundable tax credit for the expenses at a 2-year college (S. 50), S5146 [23MY], S5959 [19JN]

———provide credits for families, S3165, S3166, S3167 [15AP]

———provide credits for families (S. 2), S124, S125, S150, S176 [21JA], S2753 [21MR], S3073, S3074 [14AP]

———provide credits for families (S. 98), S478, S479 [21JA]

———provide tax relief and condemn certain IRS actions (S. Res. 73), S3190, S3191 [15AP]

———rates, S124, S125 [21JA], S935 [4FE], S2167, S2168, S2170 [12MR], S2230-S2232 [13MR], S2630, S2726 [20MR], S2753 [21MR], S2803-S2808 [8AP], S3067, S3071-S3077 [14AP], S3155, S3160, S3161, S3162, S3163, S3164, S3165, S3166, S3167, S3174, S3193-S3196 [15AP], S3303-S3308 [17AP], S3946 [5MY], S3977 [6MY], S4287 [9MY], S4669 [19MY], S5039-S5042, S5095, S5097, S5098 [23MY], S5327-S5333 [5JN], S5901 [18JN], S5962 [19JN], S6017-S6019, S6028-S6037 [20JN], S6049-S6056 [23JN], S6110, S6113-S6117 [24JN], S6350, S6353 [25JN], S6402, S6434, S6455, S6456 [26JN], S6721, S6782 [27JN], S6957-S6959 [8JY], S7113 [9JY], S7295 [11JY], S7434 [15JY], S7513-S7515 [16JY], S7765 [21JY], S7879-S7889 [23JY], S8175-S8180 [28JY], S8215 [29JY], S8387, S8390, S8394, S8397, S8403, S8405, S8415-S8461, S8465-S8480 [31JY]

———reform laws and filing procedures, S2017-S2019 [6MR], S3161, S3162, S3163, S3164, S3166, S3227 [15AP]

———repeal alternative minimum tax (S. 73), S450-S453 [21JA]

———repeal estate, gift, and generation-skipping transfer taxes (S. 29), S388 [21JA]

———repeal estate, gift, and generation-skipping transfer taxes (S. 75), S450-S453 [21JA], S698 [28JA], S1200 [10FE], S2571 [19MR]

———repeal estate and gift taxes (S. 650), S3683 [24AP]

———repeal extension of temporary Federal unemployment surtax, S6354 [25JN]

———repeal income tax and institute a national sales tax (S. Res. 16), S564 [21JA]

———repeal percentage depletion allowance for certain hardrock mines, S6340-S6348, S6352, S6354 [25JN], S6394-S6397, S6455, S6456 [26JN], S6693 [27JN]

———repeal percentage depletion allowance for certain hardrock mines (S. 325), S1393 [13FE]

———require burden of proof to be on the Dept. of the Treasury in all tax cases, S11538 [31OC]

———State authority to tax compensation paid to certain employees (H.R. 1953), S10441 [6OC], S10999 [22OC]

———targeting of investment incentive and economic growth (S. 20), S354 [21JA]

———terminate Internal Revenue Code, S10205-S10208 [30SE], S10270 [1OC], S11538 [31OC]

———treatment of adoption expenses (S. 935), S5932-S5935 [18JN]

———treatment of benefits to retired coal miners (S. 1105), S8566, S8567 [31JY], S10487 [7OC]

———treatment of capital gains on the sale of a principal residence, S6716 [27JN]

———treatment of capital gains on the sale of a principal residence (S. 177), S551 [21JA]

———treatment of capital gains on the sale of a principal residence (S. 840), S5354 [5JN]

———treatment of certain agricultural installment sales as alternative minimum tax preference items (S. 181), S151 [21JA], S635-S640, S656 [22JA], S693, S696 [28JA]

———treatment of certain disability benefits received by former police officers or firefighters (S. 393), S1981 [5MR]

———treatment of child tax credit relative to payroll taxes, S6671, S6672 [27JN]

———treatment of corporate tax benefits from stock option compensation expenses, S6469, S6477-S6479 [26JN]

———treatment of corporate tax benefits from stock option compensation expenses (S. 576), S3202-S3206 [15AP]

———treatment of differences contracts relative to purchase of electricity from a central power pool in the United Kingdom, S8467 [31JY]

———treatment of distributions from State prepaid tuition programs used to pay higher education expenses for the designated beneficiary (S. 285), S1106 [6FE]

———treatment of District of Columbia residents, S6336 [25JN]

———treatment of District of Columbia residents (S. 753), S4601, S4602 [15MY], S4767 [20MY]

———treatment of education individual retirement accounts relative to elementary and secondary school expenses, S6683, S6684, S6704 [27JN]

———treatment of education individual retirement accounts relative to elementary and secondary school expenses (H.R. 2646), S11212 [24OC], S11215 [27OC], S11321, S11322 [29OC], S11406 [30OC], S11503-S11511 [31OC], S11612 [3NO], S11623-S11627 [4NO]

———treatment of education individual retirement accounts relative to elementary and secondary school expenses (H.R. 2646), waive mandatory quorum, S11621 [4NO]

———treatment of education individual retirement accounts relative to elementary and secondary school expenses (S. 1133), S10055 [26SE]

———treatment of employer-provided educational assistance (S. 127), S150, S510-S512 [21JA], S4661 [16MY]

———treatment of estate, gift, and generation-skipping transfer taxes, S8456 [31JY]

———treatment of estate, gift, and generation-skipping transfer taxes (S. 479), S2565-S2567 [19MR], S2736 [20MR], S5548 [11JN]

———treatment of estate and gift taxes (S. 31), S388 [21JA]

———treatment of estate tax for family farms and small businesses, S5900 [18JN], S6050 [23JN], S6470 [26JN], S8454 [31JY]

———treatment of estate tax for family farms and small businesses (S. 849), S5413 [9JN]

———treatment of estate taxes, S3406, S3407 [22AP]

———treatment of family-owned businesses relative to estate tax (S. 241), S876 [30JA]

———treatment of family-owned businesses relative to estate tax (S. 288), S1108 [6FE]

———treatment of foreign investments through U.S. regulated investment companies (S. 815), S5132 [23MY]

———treatment of gambling losses (S. 972), S6506 [26JN]

———treatment of gift taxes (S. 550), S3020 [10AP]

———treatment of gifts of publicly-traded stock to certain private foundations (S. 194), S649 [22JA]

———treatment of heart and hypertension benefits relative to firefighters and police officers, S6479 [26JN]

———treatment of higher education costs and savings accounts for college expenses (S. 218), S747 [28JA]

———treatment of higher education expenses, S8438, S8456 [31JY]

———treatment of higher education expenses (S. 1116), S8580 [31JY]

———treatment of homemakers' individual retirement accounts (S. 180), S634 [22JA]

———treatment of income derived by a member of an Indian tribe from natural resources (S. 809), S5122 [23MY]

———treatment of income tax returns relative to Presidentially declared disaster areas (S. 585), S3215, S3216 [15AP]

———treatment of individual retirement accounts, S6064 [23JN], S6684 [27JN], S8424 [31JY]

———treatment of individual retirement accounts (S. 197), S150 [21JA], S650, S651 [22JA]

———treatment of individual retirement accounts (S. 883), S5528-S5530 [11JN]

———treatment of interest on student loans (S. 573), S3199-S3201 [15AP], S3299 [16AP], S3463 [22AP]

———treatment of operating losses, S6703 [27JN]

———treatment of organizations that conduct certain games of chance (S. 651), S3727 [25AP]

———treatment of pensions, S6699 [27JN]

———treatment of personal property damage relative to Presidentially declared disaster areas (S. 1366), S11689 [4NO]

———treatment of real estate investment trusts (S. 898), S5611 [12JN]

———treatment of residents in areas affected by disasters, S6337 [25JN]

———treatment of self-employment tax relative to certain farm rental income (S. 529), S2902, S2903 [9AP]

———treatment of severance pay, S6475 [26JN], S6686, S6687 [27JN]

———treatment of small businesses (S. 74), S450-S453 [21JA]

———treatment of Social Security benefits (S. 244), S878 [30JA]

———treatment of Social Security benefits (S. 859), S5423 [9JN]

———treatment of State tuition programs, S6697, S6702 [27JN]

———treatment of State tuition programs (S. 594), S3282-S3286 [16AP]

———treatment of State-sponsored savings accounts for college expenses, S7882 [23JY]

———use of income averaging for farmers, S8932 [8SE]

———use of income averaging for farmers (S. 251), S890 [30JA], S1243 [11FE]

Teachers Insurance and Annuity Association-College Retirement Equities Fund: revoke tax-exempt status of pension operation, S8459 [31JY]

Texas: reform of public welfare programs, S3781, S3783 [29AP], S4203 [8MY]

Unemployment: payment of benefits relative to base period of wage earnings (S. 1126), S8592 [31JY]

Veterans: increase service-connected disability benefits for veterans and survivors (H.R. 2367), S11790 [5NO]

———increase service-connected disability benefits for veterans and survivors (S. 987), S6910 [7JY]

———payment of special annuities to surviving spouses of deceased members of the Armed Forces who are ineligible for a survivor annuity under transition laws (S. 350), S1557 [25FE]

———permit concurrent receipt of military retired pay with service-connected disability benefits (S. 657), S3731, S3732 [25AP]

———treatment of lump sum payments to U.S. trained Vietnamese commandos relative to eligibility for certain welfare benefits, S8902 [8SE]

Women: comprehensive pension protection (S. 320), S1383 [13FE]

———comprehensive pension protection (S. 620), S3370, S3371 [17AP]

World War II: provide redress for inadequate restitution of assets seized by the U.S. Government which belonged to victims of the Holocaust (S. 1390), S11874 [6NO]

———provide redress for inadequate restitution of assets seized by the U.S. Government which belonged to victims of the Holocaust (S. 1564), S12706 [13NO]

Reports

Impact of Legislative Compensation Caps on Dept. of Defense Contracts: GAO, S7172 [10JY]

Indexing Capital Gains: Robert Stein, S2674 [20MR]

Tax Penalty on Corporations That Accumulate Surplus Profits in Excess of the Reasonable Needs of the Business, H879 [11MR]

Trickle Up Program Annual Report, E666 [15AP]

Reports filed

Allow Families of International Airline Disaster Victims a Fair Jury Trial To Receive Just Compensation for Their Loss: Committee on Transportation and Infrastructure (House) (H.R. 2005) (H. Rept. 105-201), H5777 [24JY]

Bankruptcy Laws Technical Corrections: Committee on the Judiciary (House) (H.R. 764) (H. Rept. 105-324), H8927 [21OC]

Consideration of a Joint Resolution Waiving Enrollment Requirements for H.R. 2015, Balanced Budget Act, and H.R. 2014, Taxpayer Relief Act: Committee on Rules (House) (H. Res. 203) (H. Rept. 105-219), H6405 [30JY]

Consideration of Conference Report on H.R. 2014, Taxpayer Relief Act: Committee on Rules (House) (H. Res. 206) (H. Rept. 105-221), H6702 [31JY]

Consideration of H.R. 1, Working Families Flexibility Act: Committee on Rules (House) (H. Res. 99) (H. Rept. 105-31), H1110 [18MR]

Consideration of H.R. 2015 and H.R. 2014, Balanced Budget Act and Taxpayer Relief Act: Committee on Rules (House) (H. Res. 174) (H. Rept. 105-152), H4338 [24JN]

Consideration of H.R. 2646, Education Savings Act for Public and Private Schools: Committee on Rules (House) (H. Res. 274) (H. Rept. 105-336), H9038 [22OC]

Court Procedures for Federal Civil Forfeitures: Committee on the Judiciary (House) (H.R. 1965) (H. Rept. 105-358), H9799 [30OC]

Dept. of Veterans Affairs Employment Discrimination Resolution and Adjudication Act: Committee on Veterans' Affairs (House) (H.R. 1703) (H. Rept. 105-292), H8319 [2OC]

Distribution of Certain Revenues From the Mineral Springs Parcel to Certain Members of the Agua Caliente Band of Cahuilla Indians: Committee on Resources (House) (H.R. 700) (H. Rept. 105-241), H6797 [3SE]

Education Savings Act for Public and Private Schools: Committee on Ways and Means (House) (H.R. 2646) (H. Rept. 105-332), H8927 [21OC]

Family Farmer Protection Act: Committee on the Judiciary (Senate) (S. 1024), S10787 [9OC]

Family Friendly Workplace Act: Committee on Labor and Human Resources (Senate) (S. 4) (S. Rept. 105-11), S2787 [7AP]

Increase Service-Connected Disability Benefits for Veterans and Survivors: Committee on Veterans' Affairs (House) (H.R. 2367) (H. Rept. 105-320), H8832 [9OC]

Investment in Education Act: Committee on the Judiciary (Senate) (S. 1149), S10787 [9OC]

IRS Restructuring and Reform Act: Committee on Ways and Means (House) (H.R. 2676) (H. Rept. 105-364), H9864 [31OC]

Medicare Eligibility for Benefits for Certain Divorced Individuals Relative to Marriage Requirements: Committee on the Judiciary (House) (H.R. 1956) (H. Rept. 105-208), H5915 [28JY]

Payment of Federal Employee Life Insurance Benefits Relative to Order of Precedence: Committee on Government Reform and Oversight (House) (H.R. 1316) (H. Rept. 105-134), H3923 [18JN]

———Committee on Governmental Affairs (Senate) (H.R. 1316), S11862 [6NO]

Savings Are Vital to Everyone's Retirement Act: Committee on Education and the Workforce (House) (H.R. 1377) (H. Rept. 105-104), H3068 [20MY]

State Authority To Tax Compensation Paid to Certain Employees: Committee on the Judiciary (House) (H.R. 1953) (H. Rept. 105-203), H5825 [25JY]

Taxpayer Relief Act: Committee of Conference (H.R. 2014) (H. Rept. 105-220), H6405 [30JY]

———Committee on the Budget (House) (H.R. 2014) (H. Rept. 105-148), H4221 [23JN]

Taxpayer Relief Act Technical Corrections: Committee on Ways and Means (House) (H.R. 2645) (H. Rept. 105-356), H9728 [29OC]

Veterans' Compensation Cost-of-Living Adjustment and Benefit Programs Improvement Act: Committee on Veterans' Affairs (Senate) (S. 987) (S. Rept. 105-120), S11446 [30OC]

Welfare Reform Technical Corrections Act: Committee on Ways and Means (House) (H.R. 1048) (H. Rept. 105-78), H1908 [28AP]

Working Families Flexibility Act: Committee on Education and the Workforce (House) (H.R. 1) (H. Rept. 105-21), H948 [12MR]

Reports to constituents

Hamilton, Representative: Major Budget Votes, E1379 [9JY]

———Outlook for Social Security, E1560 [30JY]

Resolutions by organizations

Ohio workers' compensation system referendum: Parma, OH, City Council, H9781 [30OC]

Public Welfare Programs Reform Legislation: Colorado General Assembly, E1273 [19JN]

Salary Adjustments for Federal Judges: U.S. Conference of Mayors, E1552 [29JY]

Statements

Clarify Family Violence Option Under the Temporary Assistance to Needy Families Program: Children's Defense Fund (organization), S9051 [10SE]

Family Friendly Workplace Act: Kim Buchanan, S4632 [16MY]

———Leslie Langford, S4632 [16MY]

Prevent Avoidance of Corporate Tax on Prearranged Sales of Corporate Stock: by, S3360 [17AP]

Prohibit BIA Recognition of New Indian Trust Lands Until Binding Agreements Are Reached by Tribes on State and Local Sales Taxes: Delegate Faleomavaega, E1435 [16JY]

Social Security Trust Funds: Senator Domenici, S1361 [13FE], S1507 [25FE]

Social Security Viability: Matthew Nesto and Lucas Hersey, E1131 [5JN]

Sweatshop Labor: Sanu Mishra, E1156 [10JN]

Tax Treatment of Graduate Student Income: Sam Liu, E1556 [29JY]

Studies

District of Columbia Appropriations Bill Davis-Bacon Act Provisions: Peter Phillips, H8781 [9OC]

Treasury's Distribution Tables Don't Add Up: Bruce Bartlett, S6422 [26JN]

Summaries

Capital Formation Act (S. 66), S445 [21JA]

Capital Gains Tax Rates (H.R. 241), E45 [7JA]

Comprehensive Pension Protection for Women (H.R. 766), E259 [13FE]

Comprehensive Women's Pension Protection Act (S. 320), S1387 [13FE]

Historic Homeownership Assistance Act (S. 496), S2668 [20MR]

Michigan Beneficiaries of Child Tax Credit in H.R. 2014, Taxpayer Relief Act: Senator Levin, S8456 [31JY]

Real Estate Investment Trust Tax Simplification Act (S. 898), S5614 [12JN]

Tax Treatment of Real Estate Investment Trusts (H.R. 1150), E559, E561 [21MR]

Tables

Aliens receiving SSI payments, S4870 [21MY]

Allocation of compensation to top five McDonnell Douglas Corp. executives, S7745 [21JY]

Capital gains sliding scale tax rates, S1308 [12FE]

Consideration of budget reconciliation legislation, 1980-1996, H4386 [25JN]

Cost-of-living income adjustments for Members of Congress, Federal employees and retirees, and Social Security recipients, S7657 [17JY]

Dept. of Defense compensation caps provided in law, S7171 [10JY]

Distributional effects of conference report on H.R. 2014, Taxpayer Relief Act, S8472-S8474 [31JY]

Distributional effects on finance tax bill, S6421 [26JN]

District of Columbia tax reduction comparisons, E153 [4FE]

Earned income tax credit for two or more children, S6421 [26JN]

Economic assumptions underlying the mid-session review of President Clinton's fiscal year 1998 budget: SSA, S11211 [24OC]

Effects of balanced budget constitutional amendment on Social Security, S1874, S1905 [4MR]

Estate Tax Reduction Act, S3684, S3685 [24AP]

Examples of flat tax system, S3276 [16AP]

Extraneous provisions in conference report on H.R. 2014, Taxpayer Relief Act, S8470 [31JY]

Households Owning Resort Timeshares, E684 [16AP]

Layover period for budget reconciliation legislation, 1980-1996, H4386 [25JN]

McDonnell Douglas Corp. compensation for top five executives (1995): GAO, S7175 [10JY]

Numbers of SSI recipients receiving preliminary noncitizen status notices by State, S3364 [17AP]

Sliding scale capital gains proposal, H694 [27FE]

Tax relief in various income categories over 5-year period, H3890 [18JN]

Tax treatment of Social Security benefits, S879 [30JA]

Testimonies

Family Friendly Workplace Act: Diane Buster, S4647 [16MY]

———William A. Stone, S4646 [16MY]

Taxpayer Relief Act Small Business Provisions: Bobby Todd, Eagle Printing Co., E1333 [26JN]

———Giovanni Coratola, Port of Italy (restaurant), E1333 [26JN]

———Jim J. Elmer, Jim J. Elmer Construction Co., E1333 [26JN]

———Paul Jost, Chandler Development Corp., E1333 [26JN]

———Susan Thomas, Best of Service and Sales International, Inc., E1332 [26JN]

Working Families Flexibility Act: Christine Korzendorfer, H1120 [19MR]

———Linda Smith, H1120 [19MR]

———Peter Faust, H1120 [19MR]

Texts of

H. Con. Res. 138, technical corrections in enrollment of H.R. 2014, Taxpayer Relief Act, H6680 [31JY]

H. Res. 93, calculation of Consumer Price Index relative to correction of cost-of-living adjustments, H2183 [6MY]

H. Res. 99, consideration of H.R. 1, Working Families Flexibility Act, H1115 [19MR]

H. Res. 109, tax rates, H1467 [15AP]

H. Res. 130, lump sum allowance for Corrections Calendar Office, H1849 [24AP]

H. Res. 174, consideration of H.R. 2014 and 2015, Taxpayer Relief Act and Balanced Budget Act, H4385 [25JN]

H. Res. 206, consideration of conference report on H.R. 2014, Taxpayer Relief Act, H6623 [31JY]

H. Res. 274, consideration of H.R. 2646, Education Savings Act for Public and Private Schools, H9047 [23OC]

H.J. Res. 90, waive enrollment requirements on H.R. 2014, Taxpayer Relief Act and H.R. 2015, Balanced Budget Act, H6667 [31JY]

H.R. 1, Working Families Flexibility Act, H1137 [19MR]

H.R. 700, distribution of certain revenues from the Mineral Springs parcel to certain members of the Agua Caliente Band of Cahuilla Indians, H6969 [8SE]

H.R. 764, technical corrections to bankruptcy laws, H10660 [12NO]

H.R. 818, 401(k) Pension Protection Act, E314 [25FE]

H.R. 819, Small 401(k) Pension Disclosure Act, E306 [25FE]

H.R. 1048, Welfare Reform Technical Corrections Act, H1917-H1931 [29AP]

H.R. 1316, order of precedence to be applied in the payment of Federal employee life insurance benefits, H4232 [24JN]

H.R. 1377, Savings Are Vital to Everyone's Retirement Act, H3082 [21MY]

H.R. 1703, Dept. of Veterans Affairs Employment Discrimination Resolution and Adjudication Act, H8369 [6OC]

H.R. 1795, remove the dollar limitation on payment of benefits to employees of the police department or fire department, E1123 [5JN]

H.R. 1953, State authority to tax compensation paid to certain employees, H5854 [28JY]

H.R. 2005, allow families of international airline disaster victims a fair jury trial to receive just compensation for their loss, H5843 [28JY]

H.R. 2014, Revenue Reconciliation Act, S6794-S6873 [27JN]

H.R. 2014, Taxpayer Relief Act, H4702-H4777 [26JN]

H.R. 2367, increase service-connected disability benefits for veterans and survivors, H9835 [31OC]

H.R. 2646, Education Savings Act for Public and Private Schools, H9056 [23OC]

H.R. 2796, Army Reserve-National Guard Equity Reimbursement Act, H10892 [13NO]

S. 2, American Family Tax Relief Act, S177-S185 [21JA]

S. 4, Family Friendly Workplace Act, S222-S223 [21JA], S4327-S4332 [13MY]

S. 14, Retirement Security Act, S310-S323 [21JA]

S. 19, Working Families Child Care Act, S353 [21JA]

S. 20, Targeted Investment Incentive and Economic Growth Act, S354-S361 [21JA]

S. 58, modify estate recovery provisions relative to recovery of home and community-based service costs for Medicaid beneficiaries over age 55, S436 [21JA]

S. 66, Capital Formation Act, S443-S445 [21JA]

S. 69, allow one-time election of interest rate to be used for calculating pension cash-outs, S448 [21JA]

S. 71, Paycheck Fairness Act, S449 [21JA]

S. 82, Child Care Infrastructure Act, S461 [21JA]

S. 127, Employee Educational Assistance Act, S512 [21JA]

S. 177, tax treatment of capital gains on the sale of a principal residence, S551 [21JA]

S. 181, Family Farm Alternative Minimum Tax Relief Act, S636 [22JA]

S. 202, Older Americans' Freedom To Work Act, S681 [23JA]

S. 205, Citizen Congress Act, S727 [28JA]

S. 218, tax treatment of higher education costs and savings accounts for college expenses, S747 [28JA]

S. 252, Long-Term Investment Incentive Act, S891 [30JA]

S. 306, capital gains tax rates, S1307 [12FE]

S. 320, Comprehensive Women's Pension Protection Act, S1384-S1387 [13FE]

S. 325, Elimination of Double Subsidies for the Hardrock Mining Industry Act, S1394 [13FE]

S. 369, repeal criminal penalties for fraudulent disposition of assets relative to Medicaid, S1736 [27FE]

S. 393, tax treatment of certain disability benefits received by former police officers or firefighters, S1981 [5MR]

S. 394, adjust current salaries and provide procedures for future adjustments of salaries of Federal judges, S1982 [5MR]

S. 425, Cost-of-Living Board Act, S2143 [11MR]

S. 479, Estate Tax Relief for the American Family Act, S2736-S2739 [20MR]

S. 490, Working Families Child Care Tax Relief Act, S2653 [20MR]

S. 496, Historic Homeownership Assistance Act, S2666-S2668 [20MR]

S. 529, Farm Independence Act, S2902 [9AP]

S. 530, Bankruptcy Abuse Reform Act, S2904 [9AP]

S. 548, Child Care Expansion Act, S3394 [22AP]

S. 550, treatment of gift taxes, S3021 [10AP]

S. 576, Ending Double Standards for Stock Options Act, S3203 [15AP]

S. 579, Working Americans Wage Restoration Act, S3211 [15AP]

S. 583, Tax Filing On Tax Freedom Day Act, S3214 [15AP]

S. 593, Flat Tax Act, S3277-S3282 [16AP]

S. 594, tax treatment of State tuition programs, S3283 [16AP]

S. 612, prevent avoidance of corporate tax on prearranged sales of corporate stock, S3359 [17AP]

S. 622, modify the tax application of pension nondiscrimination rules to governmental plans, S3423 [22AP]

S. 626, Stop Sweatshops Act, S3437 [22AP]

S. 650, Estate Tax Reduction Act, S3684 [24AP]

S. 657, Military Retirement Equity Act, S3731 [25AP]

S. 671, clarify the family violence option under the temporary assistance to needy families program, S3847 [30AP]

S. 673, ESOP Promotion Act, S3848 [30AP]

S. 685, work opportunity tax credit extension, S3906 [1MY]

S. 745, Small Business Capital Gains Enhancement Act, S4589 [15MY]

S. 753, District of Columbia Economic Recovery Act, S4767-S4770 [20MY]

S. 832, tax deductibility of business meal expenses for individuals who are subject to Federal limitations on hours of service, S5345 [5JN]

S. 854, Long-Term Investment Incentive Act, S5418 [9JN]

S. 898, Real Estate Investment Trust Tax Simplification Act, S5612-S5614 [12JN]

S. 906, Puerto Rico Economic Activity Credit Improvement Act, S5696 [16JN]

S. 911, Taking Back Our Neighborhoods Crime Fighting Act, S5702 [16JN]

S. 926, Working Family Child Care Tax Relief Act, S5871 [17JN]

S. 935, Adoption Promotion Act, S5934 [18JN]

S. 943, allow families of international airline disaster victims a fair jury trial to receive just compensation for their loss, S6041 [20JN]

S. 972, tax treatment of gambling losses, S6507 [26JN]

S. 987, Veterans' Compensation Cost-of-Living Adjustment and Benefit Programs Improvement Act, S6910 [7JY]

S. 1009, American Family Fair Minimum Wage Act, S7303 [11JY]

S. 1024, Family Farmer Protection Act, S11499 [30OC]

S. 1074, Child Support Reform Act, S8187-S8189 [28JY]

S. 1096, Internal Revenue Service Restructuring and Reform Act, S8535-S8547 [31JY]

S. 1106, Assets for Independence Act, S8568-S8571 [31JY]

S. 1126, payment of unemployment benefits relative to base period of wage earnings, S8592 [31JY]

S. 1149, Investment in Education Act, S8828 [4SE], S9092 [10SE], S11499 [30OC]

S. 1181, Endangered Species Habitat Protection Act, S9424-S9426 [16SE]

S. 1223, Employee Information Protection Act, S10056 [26SE]

S. 1227, clarify treatment of investment managers under ERISA, S10026 [26SE]

S. 1227, ERISA clarification of treatment of investment managers, H9575 [28OC]

S. 1251, increase State cap of taxation on private activity bonds, S10321 [3OC]

S. 1260, Securities Litigation Uniform Standards Act, S10475 [7OC]

S. 1274, prohibit the threat of an IRS audit to compel agreement with Tip Reporting Alternative Commitment or Tip Rate Determination Agreement, S10649 [8OC]

S. 1275, Northern Mariana Islands Covenant Implementation Act, S10650-S10653 [8OC]

S. 1307, Retiree Health Benefits Protection Act, S10955 [22OC]

S. 1365, Federal employees computation system for Social Security benefits relative to spouses' and surviving spouses' Government pensions, S11688 [4NO]

S. 1366, tax treatment of personal property damage relative to Presidentially declared disaster areas, S11689 [4NO]

S. 1376, increase the medical assistance percentage for Hawaii, S11772 [5NO]

S. 1390, Holocaust Victims Redress Act, S11875 [6NO]

S. 1564, Holocaust Victims Redress Act, S12706 [13NO]

S. Con. Res. 7, delays in Federal employees retirement cost-of-living adjustments, S2285 [13MR]

S. Con. Res. 8, delays in Federal employees retirement cost-of-living adjustments, S2286 [13MR]

S. Res. 16, repeal income tax and institute a national sales tax, S564 [21JA]

S. Res. 50, Consumer Price Index calculation relative to correction of cost-of-living adjustments, S1034 [5FE]

S. Res. 70, ensure economic equity for women, S3059 [10AP]

S. Res. 73, provide tax relief and condemn certain IRS actions, S3225 [15AP]

S. Res 53, Presidential actions relative to resolving the labor dispute between American Airlines, Inc., and the Allied Pilots Association, S1240 [11FE]

Transcripts

Capital Gains Taxation Rates: Kevin Phillips, National Public Radio, S3156 [15AP]

IRS Bashing: Jacob Weisberg, National Public Radio, E2067 [23OC]