INVESTMENTS related term(s) Securities

Addresses

Organization for Economic Cooperation and Development Multilateral Investment Agreement: William Witherell, E1777 [17SE]

Personalizing Social Security—Unplugging the Third Rail: James L. Martin, 60 Plus Association, E2128-E2130 [30OC]

Amendments

Real estate: extend FHA mortgage insurance program coverage to home equity conversion mortgages for elderly homeowners (S. 562), H7306 [16SE]

Taxation: 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]

Analyses

Housing Programs Extension Act (S. 562), H7307 [16SE]

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

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

Articles and editorials

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

Commerical Banks Set $52 Billion Profit Record Last Year, FDIC Says, E658 [15AP]

Contending Over Capital Gains Cuts, S5967 [19JN]

Eliminate the Middleman, S3684 [24AP]

Flimsy Idea in the House, H9072 [23OC]

Foul Play? Team Owners Get Sports Palaces and Fat Concession Deals and Taxpayers Get Stuck With the Tab, S504-S507 [21JA]

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

Loosen Reins on CBOT, Merc, S1844 [3MR]

Nurturing Chicago's Exchanges, S1413 [13FE]

Picking Up the Tab for the Field of Dreams—Taxpayers Build Stadiums and Owners Cash in, S507 [21JA]

Reagan Boom, E1698 [9SE]

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

Your Tax Dollars in Action—For Real, S508 [21JA]

Bills and resolutions

Agriculture: treatment of certain payments under the Agricultural Market Transition Act (see H.R. 502), H282 [4FE]

Bankruptcy: provide private trustees the right to seek judicial review of U.S. trustee actions related to trustee expenses and trustee removal (see H.R. 2592), H8299 [1OC]

BLM: transfer to State governments the authority to require bonds or other financial guarantees for the reclamation of hardrock mineral operations (see H.R. 1917), H3864 [17JN]

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

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

———require publicly traded corporations to disclose the ability of their computer systems to deal with the year 2000 (see S. 1518), S12461 [10NO]

Charities: clarify antitrust immunity for charitable gift annuities (see S. 921; H.R. 1902), S5790 [17JN], H3864 [17JN]

Commodity Exchange Act: amend rules relative to certain transactions involving commodities markets (see S. 257; H.R. 467), S945 [4FE], H243 [21JA]

Courts: 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]

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

Credit unions: clarify laws relative to field of membership of Federal credit unions (see H.R. 1151), H1258 [20MR]

———clarify laws relative to field of membership of Federal credit unions and reduce tax rates for qualified community lenders (see H.R. 1121), H1186 [19MR]

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

Dept. of the Interior: set aside fees from the National Park System into a National Park Capital Improvement Fund and secure bonds for certain capital improvements (see H.R. 2853), H10171 [6NO]

Education: prevent Federal student assistance need analysis from penalizing parents for investing in prepaid tuition programs (see H.R. 2672), H8833 [9OC]

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

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

EPA: establish loan program to States for cleanup of brownfield sites that have private investment potential (see H.R. 1462), H1891 [24AP]

ERISA: 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]

Eximbank: give financial assistance preferences to firms that have shown a commitment to reinvestment and job creation in the U.S. (see H.R. 2069), H4646 [25JN]

FCC: authorize foreign investment in U.S. broadcast and common carrier radio licenses (see S. 407), S1979 [5MR]

———clarify authority to authorize foreign investment in U.S. broadcast and common carrier radio licenses (see H.R. 1324), H1541 [15AP]

FEC: establish and administer an escrow account for certain campaign contributions (see H.R. 1494), H2090 [30AP]

Federal aid programs: improve and expand empowerment and enterprise zone programs (see H.R. 201), H145 [9JA]

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

———establish medical savings accounts with certain health plans (see H.R. 2465), H7262 [11SE]

———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 Employees Health Benefits Program: allow participants to elect to receive contributions into medical savings accounts (see H.R. 1574), H2445 [8MY]

Federal Home Loan Bank System: reform (see H.R. 31), H67 [7JA], H139 [9JA]

Federal-State relations: investment of joint Federal and State funds from the civil settlement of damages from the Exxon Valdez (vessel) oil spill (see S. 1523), S12506 [12NO]

Financial institutions: amend certain banking laws (see H.R. 1722), H3201 [22MY]

———increase competition in the financial services sector (see H.R. 10, 669, 2940), H67 [7JA], H139 [9JA], H451 [11FE], H10419 [8NO]

———increase competition in the financial services sector and merge commercial bank and savings association charters (see H.R. 268), H148 [9JA]

———provide consumer protection (see H.R. 1900), H3863 [17JN]

Foreign countries: phase-out private sector development enterprise funds (see H.R. 564), H284 [4FE]

Foreign policy: authorize trade and investment policy relative to sub-Saharan Africa (see S. 778; H.R. 1432), S4879 [21MY], H1890 [24AP]

Foreign trade: require reciprocal responses to foreign acts, policies, and practices that deny national treatment to U.S. investment (see H.R. 1654), H2874 [16MY]

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

Jump$tart Coalition for Personal Financial Literacy: tribute to personal financial education programs (see S. Res. 88; H. Res. 158), S4879 [21MY], H3203 [22MY]

Medicare: remove certain limitations on participation in Medicare+Choice medical savings account plans (see H.R. 2668), H8833 [9OC]

———require surety bonds and disclosure of certain ownership information for suppliers of durable medical equipment, home health agencies, and other health care providers (see H.R. 1457), H1891 [24AP]

National parks and recreation areas: authorize entrance fees to secure bonds for capital improvements (see S. 301; H.R. 682), S1226 [11FE], H452 [11FE]

National Securities Markets Improvement Act: extend effective date of regulations relative to investment advisers (see S. 410), S2021 [6MR]

OPIC: reauthorize (see H.R. 2064), H4646 [25JN]

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

———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), S161 [21JA]

———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]

Postal Service: provide authority to deposit funds in private sector institutions, invest in the open market, and borrow from private credit markets (see S. 1296), S10859 [20OC]

Public housing: multifamily rental assisted housing programs reform (see S. 513; H.R. 1508), S2741 [21MR], H2154 [1MY]

———multifamily rental assisted housing reform (see S. 853), S5413 [9JN]

Public utilities: revision of the regulatory policies governing public utility holding companies (see S. 621), S3419 [22AP]

Real estate: extend FHA mortgage insurance program coverage to home equity conversion mortgages for elderly homeowners (see S. 562), S3348 [17AP]

———extend FHA mortgage insurance program coverage to home equity conversion mortgages for elderly homeowners (S. 562), Senate amendment (see H. Res. 329), H10955 [13NO]

———prohibit charging of excessive fees relative to home equity conversion mortgages for elderly homeowners (see H.R. 1474), H1988 [29AP]

———prohibit funding of excessive costs to obtain home equity conversion mortgages (see H.R. 1297), H1438 [10AP]

SBA: establish commission to examine small business credit needs (see H. Con. Res. 85), H3169 [21MY]

SEC: authorizing appropriations (see H.R. 1262), H1391 [9AP]

———establish Office of National Security (see S. 1315; H.R. 2772), S11192 [24OC], H9729 [29OC]

Securities: create uniform standards relative to federally-regulated securities (see H.R. 1653), H2874 [16MY]

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

———permit current refunding of certain tax-exempt bonds (see H.R. 834), H628 [25FE]

———quotation of securities transactions in decimals (see S. 838; H.R. 1053), S5341 [5JN], H1016 [13MR]

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

Small business: assist certain women and minority business people (see H.R. 1647), H2784 [15MY]

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

Small Business Act: amend (see H.R. 2261), H5825 [25JY]

Small Business Investment Act: amend (see H.R. 1985, 2261), H4086 [19JN], H5825 [25JY]

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]

———ensure integrity of trust funds (see H.R. 857), H699 [27FE]

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

SSA: 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]

Taxation: allow certain corporations and trusts to be shareholders of subchapter S corporations (see H.R. 440), H153 [9JA]

———allow credit for construction and renovation of commercial buildings in distressed areas (see S. 411), S2021 [6MR]

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

———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]

———creation of a new class of bonds for new school construction (see H.R. 2695), H9038 [22OC]

———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]

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

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

———domestic investment tax credit (see H.R. 565), H284 [4FE]

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

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

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

———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]

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

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

———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, 683), H149 [9JA], H452 [11FE]

———index the basis of certain assets for purposes of determining gain (see H.R. 1266), H1391 [9AP]

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

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

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

———permanent extension of the transition rule for certain publicly traded partnerships (see S. 907; H.R. 1443), S5694 [16JN], H1890 [24AP]

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

———permit penalty-free withdrawals from certain retirement accounts by unemployed individuals (see H.R. 615), H347 [5FE]

———permit penalty-free withdrawals from individual retirement accounts for certain adoption expenses (see H.R. 2164), H5296 [15JY]

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

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

———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 flexibility in the use of unused volume cap for tax-exempt and increase limit on small issue bonds (see S. 614), S3349 [17AP]

———provide incentives for enterprise zone investments (see H.R. 391), H151 [9JA]

———provide incentives for investment in renewal communities (see S. 432; H.R. 1031), S2206 [12MR], H948 [12MR]

———provide incentives for investments in disadvantaged and women-owned business enterprises (see S. 635), S3550 [23AP]

———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]

———repeal cap on outstanding tax-exempt bonds for certain nonprofit organizations (see H.R. 197), H145 [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 limitations on the number of individuals who may have medical savings accounts (see H.R. 1068, 1582), H1017 [13MR], H2589 [13MY]

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

———tax credit for investment in the revitalization of communities (see H.R. 465), H243 [21JA]

———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 education investment accounts (see H.R. 1694), H3169 [21MY]

———treatment of distributions from publicly traded partnerships as qualifying income of regulated investment companies (see H.R. 1205), H1260 [20MR]

———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 education savings accounts (see H.R. 1597), H2679 [14MY]

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

———treatment of funeral trusts (see H.R. 479, 684), H243 [21JA], H452 [11FE]

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

———treatment of individual investment accounts (see H.R. 984), 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 liquidations of closely held corporations or property to transfer assets to charitable organizations (see H.R. 3029), H10767 [12NO]

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

———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 S. 80; H.R. 1518), S160 [21JA], H2155 [1MY]

———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 bonds for certain institutions of higher education (see S. 121), S161 [21JA]

———treatment of tax-exempt bonds for professional sports facilities (see S. 122, 434), S161 [21JA], S2206 [12MR]

———treatment of tax-exempt financing for professional sports facilities (see H.R. 721, 2097), H522 [12FE], H4835 [26JN]

———treatment of tenant-stockholders in cooperative housing corporations (see H.R. 1672), H3069 [20MY]

Transportation: establish national growth programs relative to metropolitan regional projects (see H.R. 1725), H3202 [22MY]

———establish surface transportation infrastructure credit assistance program (see S. 963), S6358 [25JN]

Urban areas: development of municipally owned vacant lots by nonprofit community organizations (see H.R. 726), H523 [12FE]

Cloture motions

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

Cost Estimates

National Securities Markets Improvement Act (S. 410): CBO, E613 [9AP]

Descriptions

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

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

Transportation Infrastructure Finance and Innovation Act (S. 963), S6369 [25JN]

Examples

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

Explanations

Higher Education Bond Parity Act (S. 121), S502 [21JA]

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

Stop Tax-Exempt Arena Debt Issuance Act (S. 122), S503 [21JA]

Factsheets

Jump$tart Coalition for Personal Financial Literacy (H. Res. 158), E1024-E1026 [22MY]

Many Corporations Are Using Accumulated Profits To Buy Back Stock Rather Than To Pay Dividends to Stockholders, H1315 [8AP]

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]

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

Entrance fees at national parks relative to capital improvements: C.W. Buchholtz, Rocky Mountain National Park Association, Inc., S1235 [11FE]

———Edward M. Norton, Jr., National Trust for Historic Preservation, S1235 [11FE]

———Eugene P. Polk and Robert W. Koons, Grand Canyon Fund, Inc., S1235 [11FE]

———Geoffrey S. Barnard, Grand Canyon Trust, S1236 [11FE]

———Heidi A. Beal, Friends of Acadia, S1235 [11FE]

———James B. Martin, Environmental Defense Fund (organization), S1236 [11FE]

———Jim Maddy, National Park Foundation, S1236 [11FE]

———Kim M. Evans, Mount Ranier, North Cascades & Olympic Fund, S1236 [11FE]

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

Extend effective date of National Securities Markets Improvement Act regulations relative to investment advisers: Arthur Levitt, SEC, S2023 [6MR]

Fraud detection and disclosure obligations on auditors of public companies: Arthur Levitt, SEC, S1412 [13FE]

———Senator Wyden, S1412 [13FE]

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]

Multifamily rental assisted housing programs reform: Representative Lazio, Committee on Banking and Financial Services (House), H8685 [8OC]

OPIC funding: Vice President Gore, H6369 [30JY]

SEC regulations relative to investment advisers: Arthur Levitt, SEC, E516 [19MR]

———Judy Lau, Institute of Certified Financial Planners, E516 [19MR]

———Scott Harshbarger, Attorney General of Massachusetts, H1070 [18MR]

Tax laws governing corporations buying back own stock: several Members of Congress, H1314 [8AP]

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

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

Tax treatment of rental income, H2165 [5MY]

Memorandums

SEC Regulations Relative to Investment Advisers: William F. Galvin, Sec. of the Commonwealth of Massachusetts, H1070 [18MR]

Remarks in House

BLM: transfer to State governments the authority to require bonds or other financial guarantees for the reclamation of hardrock mineral operations (H.R. 1917), H4843 [8JY]

Bucheit International (business): require return of certain holdings from Burgan Bank S.A.K (business), E2235 [8NO]

Business and industry: 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]

———tax laws governing buying back own stock, H1311-H1318 [8AP]

Charities: clarify antitrust immunity for charitable gift annuities (H.R. 1902), H4141, H4142 [23JN], E1331 [26JN]

Commodity Exchange Act: amend rules relative to certain transactions involving commodities markets, E131 [4FE]

Credit unions: clarify laws relative to field of membership of Federal credit unions (H.R. 1151), E563 [21MR], E596 [8AP]

———tribute, E658 [15AP]

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

Dept. of the Interior: set aside fees from the National Park System into a National Park Capital Improvement Fund and secure bonds for certain capital improvements (H.R. 2853), E2210 [7NO]

Economy: expansion, E1698 [9SE]

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

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

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

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

Eximbank: financial assistance preference to firms that have shown a commitment to reinvestment and job creation in the U.S. (H.R. 2069), E1328 [25JN]

———funding, H6370-H6372 [30JY]

FCC: clarify authority to authorize foreign investment in U.S. broadcast and common carrier radio licenses (H.R. 1324), E668 [15AP]

FEC: establish and administer an escrow account for certain campaign contributions (H.R. 1494), H2052 [30AP], H4819 [26JN]

Federal aid programs: improve and expand empowerment and enterprise zone programs (H.R. 201), E57 [7JA]

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

Federal Home Loan Bank System: reform (H.R. 31), E65 [7JA]

Financial institutions: Federal regulation of interstate banking and branching, E676 [16AP]

———increase competition in the financial services sector (H.R. 10), H4817 [26JN]

———increase competition in the financial services sector (H.R. 669), E217 [11FE], E260 [13FE]

———increase competition in the financial services sector and merge commercial bank and savings association charters (H.R. 268), E81, E87 [9JA]

———provide consumer protection (H.R. 1900), E1234 [17JN]

Foreign countries: phase-out private sector development enterprise funds (H.R. 564), E214 [11FE]

Foreign policy: authorize trade and investment policy relative to sub-Saharan Africa (H.R. 1432), H2067 [30AP], E751 [24AP]

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

Hong Kong: decline of stock market, E2354 [13NO]

Housing: expand homeownership opportunities, H1777 [23AP]

Houston, TX: tribute to Fifth Ward Community Redevelopment Corp. and Bank United (business) for receipt of Social Compact (organization) Outstanding Community Investment Award, E870 [7MY]

Jump$tart Coalition for Personal Financial Literacy: tribute to personal financial education programs (H. Res. 158), E1024 [22MY]

Medicare: require surety bonds and disclosure of certain ownership information for suppliers of durable medical equipment, home health agencies, and other health care providers (H.R. 1457), E741 [24AP]

National Association of Federal Credit Unions: anniversary, E724 [23AP]

National Securities Markets Improvement Act: extend effective date of regulations relative to investment advisers (S. 410), H1069-H1071 [18MR], E515 [19MR], E613 [9AP]

OPIC: funding, H6360, H6362-H6372 [30JY]

———reauthorize (H.R. 2064), E1338 [27JN]

Organization for Economic Cooperation and Development: multilateral investment agreement negotiations, E1777 [17SE]

Patents: disclosure through publication, H1406 [10AP]

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

Public housing: multifamily rental assisted housing programs reform, H2559 [13MY], H8684 [8OC]

———multifamily rental assisted housing programs reform (H.R. 1508), E826 [5MY]

Real estate: extend FHA mortgage insurance program coverage to home equity conversion mortgages for elderly homeowners (S. 562), H7302-H7309 [16SE]

———extend FHA mortgage insurance program coverage to home equity conversion mortgages for elderly homeowners (S. 562), Senate amendment (H. Res. 329), H10884-H10886 [13NO]

———prohibit charging of excessive fees relative to home equity conversion mortgages for elderly homeowners (H.R. 1474), E785 [29AP]

Republican Party: effect of economic policies on Dow Jones Industrial Average, H5904 [28JY]

SEC: authorizing appropriations (H.R. 1262), H8084-H8086 [29SE], H8297 [1OC]

Securities: allow certain legal actions by U.S. investors against Lloyd's of London insurance syndicates, E1607 [1AU]

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

———quotation of securities transactions in decimals (H.R. 1053), E471, E474 [13MR]

Small Business Act: amend (H.R. 2261), H8070-H8081 [29SE], E1916, E1925 [2OC], E1936 [6OC], E1951 [7OC]

Small Business Investment Act: amend (H.R. 2261), H8070-H8081 [29SE], E1916, E1925 [2OC], E1936 [6OC], E1951 [7OC]

Social Security: ensure integrity of trust funds, H1858-H1865 [24AP]

———ensure integrity of trust funds (H.R. 857), H850 [11MR], H4123 [20JN], H8122, H8123 [29SE], H8447 [7OC], H8702 [8OC], H9792-H9794 [30OC], H9854-H9856 [31OC]

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

Taxation: 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]

———creation of a new class of bonds for new school construction (H.R. 2695), H9477 [23OC]

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

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

———domestic investment tax credit (H.R. 565), E142 [4FE]

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

———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]

———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]

———index the basis of certain assets for purposes of determining gain, H4892 [8JY]

———index the basis of certain assets for purposes of determining gain (H.R. 1266), H1388 [9AP], H1461 [15AP]

———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]

———permanent extension of the transition rule for certain publicly traded partnerships (H.R. 1443), E744 [24AP]

———permit penalty-free withdrawals from certain retirement accounts by unemployed individuals (H.R. 615), E170, E173 [5FE]

———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]

———qualification and eligibility requirements for S corporations and shareholders (H.R. 2884), E2227 [8NO]

———rates, H8703 [8OC]

———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 limitations on the number of individuals who may have medical savings accounts (H.R. 1068), E471 [13MR]

———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 distributions from publicly traded partnerships as qualifying income of regulated investment companies (H.R. 1205), E527 [20MR]

———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 foreign investments through U.S. regulated investment companies (H.R. 707), E223 [12FE]

———treatment of funeral trusts (H.R. 684), E224 [12FE]

———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 noncorporate capital gains tax rate (H.R. 2803), E2174 [4NO]

———treatment of real estate investment trusts (H.R. 1150), E559 [21MR]

———treatment of residents in areas affected by disasters, H4808 [26JN]

Women: relief in tax cut legislation, H4677 [26JN]

Remarks in Senate

Business and industry: promote and improve employee stock ownership plans (S. 673), S3847 [30AP]

———require publicly traded corporations to disclose the ability of their computer systems to deal with the year 2000 (S. 1518), S12475-S12477 [10NO]

Carey, Paul R.: nomination to the SEC, S10906 [21OC]

Charities: clarify antitrust immunity for charitable gift annuities (H.R. 1902), S6287 [24JN]

———clarify antitrust immunity for charitable gift annuities (S. 921), S5809 [17JN]

Chicago (IL) Sun-Times: editorial on Federal regulations relative to the Chicago Board of Trade and the Chicago Mercantile Exchange, S1843 [3MR]

Commodity Exchange Act: amend rules relative to certain transactions involving commodities markets (S. 257), S951, S957 [4FE], S1413 [13FE]

Dept. of Labor: establish programs to educate the public on retirement savings (S. 757), S4658 [16MY], S11859 [6NO]

Employment: enhance and protect retirement savings (S. 14), S128, S134, S309 [21JA], S586 [22JA]

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]

FCC: authorize foreign investment in U.S. broadcast and common carrier radio licenses (S. 407), S1995 [5MR]

Federal-State relations: investment of joint Federal and State funds from the civil settlement of damages from the Exxon Valdez (vessel) oil spill (S. 1523), S12507 [12NO]

Foreign policy: authorize trade and investment policy relative to sub-Saharan Africa (S. 778), S4893 [21MY], S12630 [13NO]

Hong Kong: decline of stock market, S11019 [23OC]

Islamic & Arab Business Investment Conference: convene, S9025 [9SE]

Jump$tart Coalition for Personal Financial Literacy: tribute to personal financial education programs (S. Res. 88), S4899 [21MY]

National parks and recreation areas: authorize entrance fees to secure bonds for capital improvements (S. 301), S1234 [11FE]

National Securities Markets Improvement Act: extend effective date of regulations relative to investment advisers (S. 410), S2023 [6MR], S2219, S2220 [12MR]

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

Pensions: 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]

Postal Service: provide authority to deposit funds in private sector institutions, invest in the open market, and borrow from private credit markets (S. 1296), S10860 [20OC]

Public housing: multifamily rental assisted housing programs reform, S10736, S10740, S10742 [9OC]

———multifamily rental assisted housing programs reform (S. 513), S2742-S2753 [21MR], S7847, S7848 [22JY]

———multifamily rental assisted housing reform (S. 853), S5417 [9JN]

Public utilities: revision of the regulatory policies governing public utility holding companies (S. 621), S3419-S3422 [22AP], S12078 [8NO]

———revision of the regulatory policies governing public utility holding companies (S. 621), unanimous-consent request, S11845 [6NO]

Real estate: extend FHA mortgage insurance program coverage to home equity conversion mortgages for elderly homeowners (S. 562), S3057 [10AP], S3712-S3717, S3721 [25AP], S3808 [29AP]

———extend FHA mortgage insurance program coverage to home equity conversion mortgages for elderly homeowners (S. 562), unanimous-consent agreement, S3697 [24AP]

SEC: establish Office of National Security (S. 1315), S11192 [24OC]

Securities: fraud prevention, S5086 [23MY]

———impose additional fraud detection and disclosure obligations on auditors of public companies, S1412 [13FE]

———limit the conduct of securities class actions under State law (S. 1260), S10475-S10477 [7OC], S10712 [8OC], S12078 [8NO]

———quotation of securities transactions in decimals (S. 838), S5352 [5JN]

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]

———payroll tax contributions relative to personal retirement accounts, S4920 [21MY]

SSA: provide information on Social Security trust funds, personal earnings, and benefit estimates to eligible individuals (S. 1145), S8728 [3SE]

Taxation: allow credit for construction and renovation of commercial buildings in distressed areas (S. 411), S2023 [6MR]

———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]

———credit for rehabilitating historic homes or purchasing newly rehabilitated historic homes for use as principal residence (S. 496), S2665-S2669 [20MR]

———disregard certain amounts of capital expenditures in applying limits on certain bonds, S8466, S8467 [31JY]

———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]

———increase State cap on private activity bonds (S. 1251), S10321, S10322 [3OC]

———issuance of tax-exempt bonds by Indian tribal governments (S. 808), S5122 [23MY]

———permanent extension of the transition rule for certain publicly traded partnerships (S. 907), S5698 [16JN]

———prohibit retroactive taxation, S4871 [21MY]

———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 flexibility in the use of unused volume cap for tax-exempt and increase limit on small issue bonds (S. 614), S3362 [17AP]

———provide incentives for investment in renewal communities (S. 432), S2212, S2214 [12MR]

———provide incentives for investments in disadvantaged and women-owned business enterprises (S. 635), S3554 [23AP], S5600 [12JN]

———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]

———targeting of investment incentive and economic growth (S. 20), S354 [21JA]

———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 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 education savings accounts, S9713-S9717, S9720 [19SE], S11665 [4NO]

———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 taxes, S3406, S3407 [22AP]

———treatment of foreign investments through U.S. regulated investment companies (S. 815), S5132 [23MY]

———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 homemakers' individual retirement accounts (S. 180), S634 [22JA]

———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 pensions, S6699 [27JN]

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

———treatment of real estate investment trusts (S. 898), S5611 [12JN]

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

———treatment of rollover gain from the sale of farm assets into an individual retirement account (S. 80), S458, S459 [21JA]

———treatment of tax-exempt bonds for certain institutions of higher education (S. 121), S499 [21JA]

———treatment of tax-exempt bonds for professional sports facilities (S. 122), S499 [21JA], S994 [5FE], S1728 [27FE]

———treatment of tax-exempt bonds for professional sports facilities (S. 434), S2216 [12MR]

Transportation: establish surface transportation infrastructure credit assistance program (S. 963), S6366-S6372 [25JN]

Virgin Islands: allow issuance of parity bonds and short-term revenue bonds, S9402 [16SE]

Reports

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]

Reports filed

Charitable Donation Antitrust Immunity Act: Committee on the Judiciary (House) (H.R. 1902) (H. Rept. 105-146), H4221 [23JN]

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]

Education Savings Act for Public and Private Schools: Committee on Ways and Means (House) (H.R. 2646) (H. Rept. 105-332), H8927 [21OC]

Financial Services Industry Competition Enhancement: Committee on Banking and Financial Services (House) (H.R. 10) (H. Rept. 105-164), H7527 [17SE]

Increase Competition in the Financial Services Sector: Committee on Banking and Financial Services (House) (H.R. 10) (H. Rept. 105-164), H4912 [8JY]

Nomination of Laura S. Unger to the SEC: Committee on Banking, Housing, and Urban Affairs (Senate), S10626 [8OC]

Nomination of Paul R. Carey to the SEC: Committee on Banking, Housing, and Urban Affairs (Senate), S10626 [8OC]

Public Utility Holding Company Act: Committee on Banking, Housing, and Urban Affairs (Senate) (S. 621) (S. Rept. 105-41), S6727 [27JN]

Savings Are Vital to Everyone's Retirement Act: Committee on Education and the Workforce (House) (H.R. 1377) (H. Rept. 105-104), H3068 [20MY]

SEC Appropriations: Committee on Commerce (House) (H.R. 1262) (H. Rept. 105-274), H8054 [26SE]

Small Business Investment Act Amendments and Small Business Act Amendments: Committee on Small Business (House) (H.R. 2261) (H. Rept. 105-246), H7007 [8SE]

Statements

Patent Disclosure Through Publication: Representative Coble, Subcommittee on Courts and Intellectual Property (House), H1407 [10AP]

Summaries

Capital Formation Act (S. 66), S445 [21JA]

Capital Gains Tax Rates (H.R. 241), E45 [7JA]

Historic Homeownership Assistance Act (S. 496), S2668 [20MR]

Increase Financial Services Sector Competition and Merge Commercial Bank and Savings Association Charters (H.R. 268), E88 [9JA]

Multifamily Assisted Housing Reform and Affordability Act (S. 513), S2750 [21MR]

Real Estate Investment Trust Tax Simplification Act (S. 898), S5614 [12JN]

Tax Incentives for Investments in Renewal Communities (S. 432), S2213 [12MR]

Tax Treatment of Real Estate Investment Trusts (H.R. 1150), E559, E561 [21MR]

Tables

Capital gains sliding scale tax rates, S1308 [12FE]

Estate Tax Reduction Act, S3684, S3685 [24AP]

Examples of flat tax system, S3276 [16AP]

Sliding scale capital gains proposal, H694 [27FE]

Stock buybacks by 40 large corporations in 3 years, H1315 [8AP]

Texts of

H. Res. 158, tribute to Jump$tart Coalition for Personal Financial Literacy personal financial education programs, E1024 [22MY]

H. Res. 274, consideration of H.R. 2646, Education Savings Act for Public and Private Schools, H9047 [23OC]

H. Res. 329, Senate amendment to S. 652, Senior Citizen Home Equity Protection Act, H10884 [13NO]

H.R. 818, 401(k) Pension Protection Act, E314 [25FE]

H.R. 819, Small 401(k) Pension Disclosure Act, E306 [25FE]

H.R. 1262, SEC appropriations, H8085 [29SE]

H.R. 1377, Savings Are Vital to Everyone's Retirement Act, H3082 [21MY]

H.R. 1902, Charitable Donation Antitrust Immunity Act, H4141 [23JN]

H.R. 2261, Small Business Investment Act and Small Business Act amendments, H8071-H8077 [29SE]

H.R. 2646, Education Savings Act for Public and Private Schools, H9056 [23OC]

S. 2, American Family Tax Relief Act, S177-S185 [21JA]

S. 14, Retirement Security Act, S310-S323 [21JA]

S. 20, Targeted Investment Incentive and Economic Growth Act, S354-S361 [21JA]

S. 66, Capital Formation Act, S443-S445 [21JA]

S. 80, Family Farm Retirement Equity Act, S458 [21JA]

S. 121, Higher Education Bond Parity Act, S501 [21JA]

S. 122, Stop Tax-Exempt Arena Debt Issuance Act, S503 [21JA]

S. 177, tax treatment of capital gains on the sale of a principal residence, S551 [21JA]

S. 252, Long-Term Investment Incentive Act, S891 [30JA]

S. 257, amend rules relative to certain transactions involving commodities markets, S952-S957 [4FE]

S. 306, capital gains tax rates, S1307 [12FE]

S. 407, International Telecommunications Investment Clarification Act, S1995 [5MR]

S. 410, extend effective date of National Securities Markets Improvement Act regulations relative to investment advisers, S2023 [6MR]

S. 410, National Securities Markets Improvement Act effective date of regulations relative to investment advisers, S2220 [12MR], H1071 [18MR]

S. 411, Commercial Revitalization Tax Act, S2024 [6MR]

S. 479, Estate Tax Relief for the American Family Act, S2736-S2739 [20MR]

S. 496, Historic Homeownership Assistance Act, S2666-S2668 [20MR]

S. 513, Multifamily Assisted Housing Reform and Affordability Act, S2743-S2750 [21MR]

S. 550, treatment of gift taxes, S3021 [10AP]

S. 562, Housing Programs Extension Act, H7302-H7304 [16SE]

S. 562, Senior Citizen Home Equity Protection Act, S3057 [10AP], S3714 [25AP], S12457-S12460 [10NO]

S. 593, Flat Tax Act, S3277-S3282 [16AP]

S. 614, provide flexibility in the use of unused volume cap for tax-exempt and increase limit on small issue bonds, S3362 [17AP]

S. 621, Public Utility Holding Company Act, S3420 [22AP]

S. 635, Minority and Women Capital Formation Act, S3555-S3557 [23AP]

S. 650, Estate Tax Reduction Act, S3684 [24AP]

S. 673, ESOP Promotion Act, S3848 [30AP]

S. 745, Small Business Capital Gains Enhancement Act, S4589 [15MY]

S. 778, African Growth and Opportunity Act, S4894-S4898 [21MY]

S. 854, Long-Term Investment Incentive Act, S5418 [9JN]

S. 898, Real Estate Investment Trust Tax Simplification Act, S5612-S5614 [12JN]

S. 907, permanent extension of the transition tax rule for certain publicly traded partnerships, S5698 [16JN]

S. 963, Transportation Infrastructure Finance and Innovation Act, S6367-S6369 [25JN]

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. 1296, Postal Financing Reform Act, S10860 [20OC]

S. 1307, Retiree Health Benefits Protection Act, S10955 [22OC]

S. 1523, investment of joint Federal and State funds from the civil settlement of damages from the Exxon Valdez (vessel) oil spill, S12508 [12NO]

S. Res. 88, tribute to Jump$tart Coalition for Personal Financial Literacy personal financial education programs, S4898 [21MY]

Transcripts

Capital Gains Taxation Rates: Kevin Phillips, National Public Radio, S3156 [15AP]