REVENUE RECONCILIATION ACT

Amendments

Enact (S. 949), S6337, S6338, S6348, S6351, S6354, S6373, S6374, S6376, S6379 [25JN], S6440, 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]

Analyses

Impact of Increased Excise Taxes on Tobacco Products: Tax Foundation, S6451 [26JN]

Appointments

Conferees: H.R. 2014, provisions, S6786 [27JN]

Articles and editorials

America Needs a Tax Cut, S6679 [27JN]

Are Beer Ads on Beavis and Butt-Head Aimed at Kids?, S6444 [26JN]

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

New Tax Foundation Analyses Questions Role of Excise Taxes in Sound Federal and State Tax Policy, S6452 [26JN]

Bills and resolutions

Enact (see S. 949), S6041 [20JN]

Descriptions

Provisions (S. 949): Daschle Amendment on Intercity Passenger Rail Fund for Non-Amtrak States, S6553 [26JN]

———Jeffords Amendment on Child Care Quality Improvements and Tax Treatment, S6550 [26JN]

Letters

Allocation of future revenue windfalls to tax or deficit reduction: Al Cors, Jr., National Taxpayers Union, S6678 [27JN]

Child tax credit: Beverly LaHaye, Concerned Women for America (organization), S6462 [26JN]

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

Health insurance cost deductions of self-employed individuals relative to tax increases on tobacco products: Dan Danner, National Federation of Independent Business, S6451 [26JN]

Tax rates: Robert E. Rubin, Sec. of the Treasury, S6404 [26JN]

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

Tax treatment of State-sponsored workers' compensation companies: George W. Bush, Governor of Texas, S6703 [27JN]

Lists

Extraneous material in S. 949, provisions, S6718 [27JN]

Motions

Enact (S. 949), S6336, S6337 [25JN], S6396, S6400, S6437, S6447, S6454 [26JN], S6672, S6673, S6674, S6675, S6677, S6678, S6679, S6682 [27JN]

Press releases

Pro-Taxpayer Groups Urge Congress To Act Now on Future Tax Cuts: National Tax-Limitation Committee, S6678 [27JN]

Remarks in House

Dept. of Veterans Affairs: health care programs funding, H4616 [25JN]

Enact (H.R. 2014), H5407 [17JY], E1447 [17JY]

Remarks in Senate

Amtrak: funding, S6691, S6692 [27JN]

Budget: allocation of future revenue windfalls to tax or deficit reduction, S6678, S6679 [27JN]

———amend process rules, S6438-S6440 [26JN], S6680, S6681 [27JN]

———balance, S6476 [26JN]

———guarantee balanced Federal budget and expand tax relief, S6673 [27JN]

———prohibit payment of mandatory spending increases through tax increases, S6675 [27JN]

———require 60-vote supermajority to increase public debt and require President to submit balanced budgets, S6677, S6678 [27JN]

Business and industry: improve child care services and options, S6685 [27JN]

Children and youth: provide health insurance for uninsured children, S6350 [25JN], S6434-S6437, S6455 [26JN]

District of Columbia: establish trust fund for school renovations, S6352 [25JN]

Ecology and environment: cleanup and redevelopment of brownfield sites, S6701, S6702 [27JN]

Education: student loan forgiveness relative to community service careers, S6471 [26JN]

———tax credits relative to elementary and secondary school construction, S6688 [27JN]

Enact (H.R. 2014), S6718-S6721, S6782 [27JN], S6957-S6959 [8JY], S7113 [9JY], S7295 [11JY], S7434 [15JY], S7616 [16JY], S7765 [21JY], S7879-S7889 [23JY], S8172, S8175-S8180 [28JY], S8208-S8213, S8215, S8216, S8226 [29JY]

———insert language of S. 949 in lieu, S6718 [27JN]

———unanimous-consent agreement, S6786 [27JN]

Enact (S. 949), S6332-S6356 [25JN], S6393-S6479, S6489, S6548-S6550 [26JN], S6670-S6721 [27JN]

———motion to recommit, S6336 [25JN], S6399-S6401 [26JN]

———placed on calendar, S6792 [27JN]

———unanimous-consent agreement, S6386 [25JN], S6459 [26JN]

Native Americans: reissuance of tax-exempt bonds, S6695 [27JN]

NIH: establish National Fund for Health Research, S6687, S6688 [27JN]

Pensions: limit amount of 401(k) plan assets invested in sponsoring company, S6701 [27JN]

Public lands: prohibit budget scoring of sales of certain Federal lands, S6674 [27JN]

Puerto Rico: provide wage-based tax credits, S6698 [27JN]

Senate: require a 60-vote supermajority to pass legislation increasing taxes, S6676, S6677 [27JN]

Taxation: aviation excise tax formula, S6700, S6701 [27JN]

———capital gains rates, S6338, S6353 [25JN], S6397-S6399 [26JN], S6696, S6713 [27JN]

———child tax credit, S6426-S6431, S6461-S6468, S6474, S6475, S6548-S6550 [26JN], S6671 [27JN], S7883 [23JY]

———child tax credit relative to earned income tax credit, S6691 [27JN]

———deductibility of health insurance costs for self-employed individuals, S6429, S6460, S6461, S6479 [26JN], S6670 [27JN]

———employer credits for expenses of providing dependent care services to employees, S6459 [26JN], S6685 [27JN]

———exclude from gross income pension benefits received by the survivors of law enforcement officers killed in the line of duty, S6703 [27JN]

———incentives for endangered species conservation, S6698, S6699 [27JN]

———increase deductions for health insurance costs of self-employed individuals relative to tax increases on tobacco products, S6348-S6350 [25JN], S6449-S6455 [26JN]

———railroad fuel tax, S6698, S6702, S6703 [27JN]

———rates, S6350, S6353 [25JN], S6402, S6434, S6455, S6456 [26JN], S6721, S6782 [27JN]

———repeal extension of temporary Federal unemployment surtax, S6354 [25JN]

———repeal percentage depletion allowance for certain hardrock mines, S6340-S6348, S6352, S6354 [25JN], S6394-S6397, S6455, S6456 [26JN], S6693 [27JN]

———treatment of advertising expenses for alcoholic beverages, S6442-S6447 [26JN]

———treatment of capital gains on the sale of a principal residence, S6716 [27JN]

———treatment of child tax credit relative to payroll taxes, S6671, S6672 [27JN]

———treatment of contributions of computer technology and equipment to elementary or secondary schools, S6701, S6702 [27JN]

———treatment of corporate tax benefits from stock option compensation expenses, S6469, S6477-S6479 [26JN]

———treatment of District of Columbia residents, S6336 [25JN]

———treatment of domestic portions of international airline flights, S6703 [27JN]

———treatment of education individual retirement accounts relative to elementary and secondary school expenses, S6683, S6684, S6704 [27JN]

———treatment of electric utility industry, S6355, S6356 [25JN]

———treatment of ethanol fuel, S6689, S6690, S6697, S6698 [27JN]

———treatment of heart and hypertension benefits relative to firefighters and police officers, S6479 [26JN]

———treatment of higher education expenses, S6427 [26JN], S6696, S6720 [27JN]

———treatment of individual retirement accounts, S6684 [27JN]

———treatment of operating losses, S6703 [27JN]

———treatment of pensions, S6699 [27JN]

———treatment of real estate depreciation, S6711 [27JN]

———treatment of residents in areas affected by disasters, S6337 [25JN]

———treatment of severance pay, S6475 [26JN], S6686, S6687 [27JN]

———treatment of State tuition programs, S6697, S6702 [27JN]

———treatment of State-sponsored savings accounts for college expenses, S7882 [23JY]

———treatment of State-sponsored workers' compensation companies, S6703 [27JN]

Tobacco products: increase excise taxes to fund health insurance for uninsured children and deficit reduction, S6428, S6432, S6435-S6437 [26JN], S6682, S6704 [27JN]

Violent Crime Reduction Trust Fund: funding, S6441 [26JN], S6673 [27JN]

Reports filed

Provisions: Committee on Finance (Senate) (S. 949) (S. Rept. 105-33), S6040 [20JN]

Studies

Treasury's Distribution Tables Don't Add Up: Bruce Bartlett, S6422 [26JN]

Tables

Consumer Price Index for 1996, S6672 [27JN]

Distributional effects on finance tax bill, S6421 [26JN]

Earned income tax credit for two or more children, S6421 [26JN]

Texts of

H.R. 2014, provisions, S6794-S6873 [27JN]