TAXATION

Addresses

Christianity in America Today: Senator Abraham, S11487 [30OC]

Advertisements

Why the Balanced Budget Amendment Makes Sense, S1465 [24FE]

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: create a tax cut reserve fund to protect revenues generated by economic growth (S. 800), S11206 [24OC]

———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]

———reform process and enforce the bipartisan balanced budget agreement (H.R. 2003), H5570, H5576 [22JY]

Constitutional amendments: require a two-thirds majority on the passage of legislation increasing taxes (H.J. Res. 62), H1480 [15AP]

Education: 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]

IRS: impose criminal penalties for unauthorized inspection of tax return information (S. 522), S3180, S3226 [15AP]

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

Analyses

Encourage Cleanup of Brownfield Sites and Creation of Empowerment Zones and Enterprise Communities (S. 235), S859 [30JA]

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

Hope and Opportunity for Postsecondary Education Act (S. 559), S3052-S3056 [10AP]

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

Internet Tax Freedom Act (S. 442), S2284 [13MR]

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]

Methodology Problems and Multibillion Dollar Errors Produce Large Distortions in Taxpayers Union Ratings: Center on Budget and Policy Priorities, H4660 [26JN]

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

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

21st Century Classrooms Act for Private Technology Investment (H.R. 1153), E556 [21MR]

Appointments

Conferees: H.R. 2014, Revenue Reconciliation Act, S6786 [27JN]

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

National Commission on Restructuring the IRS, H250 [4FE]

Articles and editorials

America Needs a Tax Cut, S6679 [27JN]

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

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

Budget Deal Well-Intentioned, But Flawed, S8391 [31JY]

Budget Week, H6333 [30JY]

Carlson Shares School-Choice Success Story—Minnesota Governor Lost Battle for Vouchers But Won Support for Tax Breaks, S9069 [10SE]

Cigarette Taxes—The Straw To Break the Camel's Back, S7025-S7027 [8JY]

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

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]

Eliminate the Middleman, S3684 [24AP]

Fixing a Flat, E1221 [17JN]

Flimsy Idea in the House, H9072 [23OC]

Forgotten Tax, S3308 [17AP]

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

Gingrich Defends Tobacco Tax Break—$50 Billion Credit Is Part of Fair Overall Deal, Speaker Says, H7375 [17SE]

Gingrich Ethics Case—Excerpts From the Counsel for the House Speaker, H188-H190 [21JA]

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 Contract With America Has Been a Blueprint for Action, E1630 [3SE]

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

Hidden Jobless, E941 [15MY]

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

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

If You Don't Have Two Motors, You Can't Have Your Money, E2285 [9NO]

IRS Audit Reveals More Tax Browsing, S3187 [15AP]

IRS Is Found To Have Retaliated Over an Insult, E1224 [17JN]

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

Making Airline Taxes Palatable, E1471 [22JY]

Michigan Is Getting Shortchanged, E1425 [15JY]

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

Money To Get America Moving, E1750 [15SE]

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

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

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

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

Reagan Boom, E1698 [9SE]

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

Redesigning the System, E657 [15AP]

Retiring? Don't Assume Health Benefits Are Forever, E75 [9JA]

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

Rx for Health Reform-Medical Savings Accounts Give Consumers a Stake in Cutting Costs, S1729 [27FE]

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]

Smoking May Have Killed Thousands, H7375 [17SE]

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 on Wealthy Is Boosting U.S. Revenue, S5099 [23MY]

Tax Relief, H5782 [25JY]

Tax Trash, H5383 [16JY]

Tax-Cut Plans Could Reseed Deficit, S6115 [24JN]

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

This Republican Tax-Cut Dog Won't Hunt, H4820 [26JN]

Work Unfinished—More To Be Done Regarding Budgets—Voters Themselves Must Do Reminding, E1634 [3SE]

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

Bills and resolutions

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

Adoption: treatment of dependency exemptions (see H.R. 1741), H3202 [22MY]

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

Agricultue: treatment of stock in agricultural refiners or processors sold to certain farmers' cooperatives (see H.R. 1752), H3213 [30MY]

Agriculture: allocation of alcohol fuels credit to patrons of ethanol-producing cooperatives (see S. 1066), S8091 [24JY]

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

———exclude gain or loss from the sale of livestock from the compution of capital gains relative to the earned income credit (see S. 775), S4879 [21MY]

———exempt small unincorporated farm businesses from the alternative minimum tax (see H.R. 3036), H10768 [12NO]

———special estate tax valuation relative to cash rentals of farmland (see S. 549), S3011 [10AP], S5001 [22MY]

———treatment of agricultural water conservation expenditures (see H.R. 461), H243 [21JA]

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

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

———treatment of crops destroyed by casualty (see H.R. 494), H244 [21JA]

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

———treatment of livestock sold due to weather-related conditions (see S. 239; H.R. 791, 803), S855 [30JA], H587, H588 [13FE]

———treatment of property used to control environmental pollution and soil and water conservation expenditures (see H.R. 1164), H1258 [20MR]

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

———treatment of soil and water conservation expenses for farmers who cash rent farmland to family members (see S. 429; H.R. 2166), S2206 [12MR], H5296 [15JY]

———treatment of stock in agricultural refiners or processors sold to certain farmers' cooperatives (see S. 872), S5444 [10JN]

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

Alaska: charitable deduction for reasonable and necessary expenses of Alaska Native subsistence whaling captains (see S. 379; H.R. 1267), S1734 [27FE], H1391 [9AP]

Alcoholic beverages: increase taxes and provide funding for alcohol abuse prevention programs (see H.R. 2028), H4338 [24JN]

———reduce rates for certain wines (see H.R. 1612), H2679 [14MY]

———treatment of advertising and goodwill expenditures (see H.R. 1981), H4085 [19JN]

———treatment of beer (see H.R. 158), H144 [9JA]

———treatment of distilled spirits (see S. 395, 711; H.R. 450), S1979 [5MR], S4106 [7MY], H169 [20JA]

———treatment of draft cider (see S. 475; H.R. 159), S2552 [19MR], H144 [9JA]

———treatment of liquor and beer retailers (see H.R. 1620), H2783 [15MY]

Alternative minimum tax: application to installment sales of farm property (see H.R. 396, 426), H152, H153 [9JA]

———personal exemptions deduction (see H.R. 701), H522 [12FE]

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

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

Animals: modify application of passive loss limitations to equine activities (see S. 675; H.R. 705), S3901 [1MY], H522 [12FE]

Armed Forces: allow tax credit to businesses who employ members of the National Guard or Ready Reserve (see H.R. 42, 43), H68 [7JA], H140 [9JA]

Arts and humanities: treatment of unemployment tax relative to entertainment industry (see S. 1123; H.R. 841), S8532 [31JY], H668 [26FE]

Aviation: reinstate excise taxes relative to Airport and Airway Trust Fund expenditures (see S. 243, 279; H.R. 668, 1389), S855 [30JA], S1017 [5FE], H451 [11FE], H1705 [17AP]

———treatment of Airport and Airway Trust Fund excise taxes (see H.R. 823), H628 [25FE]

———treatment of domestic air travel (see H.R. 2318), H6703 [31JY]

———treatment of FAA mandated aircraft maintenance and repair expenditures (see H.R. 1844), H3659 [10JN]

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

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

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

Budget: commend deficit reduction and tax relief efforts and encourage submission of budget resolution (see S. Res. 74), S3199 [15AP]

———create a tax cut reserve fund to protect revenues generated by economic growth (see S. 800; H.R. 2496), S5108 [23MY], H7599 [18SE]

———ensure that the budget proposal concurs with the provisions of the bipartisan budget agreement (see H.R. 2037), H4645 [25JN]

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

———provide for offsetting tax cuts whenever there is an elimination of a discretionary spending program (see S. 1392), S11863 [6NO]

———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]

———reform process (see H.R. 1372), H1704 [17AP]

———reform process and enforce the bipartisan balanced budget agreement (see H.R. 2003), H4132 [20JN]

———reform process and enforce the bipartisan balanced budget agreement (H.R. 2003), consideration (see H. Res. 192), H5568 [22JY]

———require surplus revenue be used for deficit reduction and tax relief, and cap non-defense discretionary spending (see H.R. 2860), H10171 [6NO]

———treatment of any future unified budget surpluses (see S. Res. 142), S11599 [3NO]

———treatment of tax revenues deposited in the Highway Trust Fund (see S. 404), S1979 [5MR]

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

———application of tax laws to U.S. businesses operating abroad (see S. 843; H.R. 1783), S5341 [5JN], H3476 [4JN]

———business meal, entertainment, and certain travel expense deductions (see H.R. 628), H392 [6FE]

———business meal and entertainment expense deductions (see S. 114), S161 [21JA]

———credits for employers for costs incurred to combat violence against women (see H.R. 1071), H1017 [13MR]

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

———discourage relocation to foreign countries and encourage creation of new jobs (see H.R. 775), H586 [13FE]

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

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

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

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

———reduce corporate welfare (see H.R. 1340), H1542 [15AP]

———reform corporate alternative minimum tax (see S. 724), S4217 [8MY]

———treatment of business meal and entertainment expenses (see H.R. 1285), H1438 [10AP]

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

———treatment of economic subsidies provided by State and local governments to lure or retain businesses (see H.R. 3044), H10953 [13NO]

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

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

———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 scientific equipment donated to elementary and secondary schools (see S. 99), S161 [21JA]

Cancer Research Trust Fund: establish relative to biomedical research (see S. 728), S4217 [8MY]

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

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

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

———incentives to increase the demands for and supply of quality child care (see S. 1037; H.R. 2213), S7710 [17JY], H5569 [22JY]

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

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

Commission on Privacy of Government Records: establish (see H.R. 1330), H1541 [15AP]

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

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

Computers: examination and disclosure of certain source codes, programs and software (see H.R. 2657), H8832 [9OC]

———treatment of contributions of computer technology and equipment to elementary or secondary schools (see H.R. 1153, 1478), H1258 [20MR], H1988 [29AP]

———treatment of depreciation of computers and peripheral equipment (see H.R. 1968), H4085 [19JN]

———treatment of software exports (see S. 387; H.R. 143), S1828 [3MR], H143 [9JA]

Congress: constitutional amendment to require a two-thirds majority on the passage of legislation increasing revenue (see S.J. Res. 9), S163 [21JA]

———constitutional amendment to require a two-thirds majority on the passage of legislation increasing revenue and a balanced budget (see H.J. Res. 52), H523 [12FE]

Congressional Budget Act: establish a point of order that precludes raising revenues to enforce the bipartisan balanced budget agreement (see H.R. 2230), H5664 [23JY]

Constitutional amendments: abolish Federal income tax (see H.J. Res. 70), H1439 [10AP]

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

———require a two-thirds majority on the passage of legislation increasing taxes (H.J. Res. 62), consideration (see H. Res. 113), H1456 [14AP]

———tax limitations (see H.J. Res. 62), H889 [11MR]

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

———establish limitations on taxpayer-financed compensation for defense contractors (see H.R. 2279), H5916 [28JY]

———requirements on the percentage of completion accounting method for the manufacture of property (see H.R. 25), H67 [7JA], H139 [9JA]

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

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

———improve disclosure of charitable contributions (see H.R. 944), H766 [5MR]

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

———require shareholders views relative to charitable contributions (see H.R. 945), H766 [5MR]

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

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

Courts: clarify the remedial jurisdiction of inferior Federal courts relative to taxation (see S. 32), S159 [21JA]

Credit unions: 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]

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

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

Dept. of Agriculture: treatment of certain water, waste, and essential community facilities loans (see H.R. 731), H523 [12FE]

Dept. of Defense: allow military health care system beneficiaries the option to enroll in Federal Employees Health Benefits Program and to establish medical savings accounts (see H.R. 2100), H4835 [26JN]

———ensure that Federal construction contractors abide by State tax, employment, and licensing regulations (see H.R. 1186), H1259 [20MR]

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

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

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

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

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

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

Diseases: deductions for home health care, day care, and respite care for households with an Alzheimer's disease patient (see S. 653), S3727 [25AP]

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]

———repeal congressionally imposed tax exemptions provided to certain entities (see H.R. 889), H701 [27FE]

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

Drugs: credit for clinical testing of certain drugs for rare diseases or conditions (see S. 293; H.R. 1169), S1191 [10FE], H1259 [20MR]

Ecology and environment: allow credit for cleanup of contaminated industrial sites and use tax-exempt redevelopment bonds for such cleanup (see H.R. 523), H283 [4FE]

———allow expensing and rapid amortization of expenditures for the cleanup and redevelopment of brownfield sites (see H.R. 997), H804 [6MR]

———encourage cleanup of brownfield sites and creation of empowerment zones and enterprise communities (see S. 235; H.R. 505), S855 [30JA], H282 [4FE]

———issuance of tax-exempt remediation bonds to finance cleanup and redevelopment of brownfield sites (see H.R. 996), H804 [6MR]

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

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

Education: designate overpayments and contributions to the U.S. textbook and technology trust fund (see H.R. 155), H144 [9JA]

———exclusion of employer-provided educational assistance (see H.R. 430, 1382), H153 [9JA], H1705 [17AP]

———national policy to improve system (see S. 12), S159 [21JA]

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

———provide for safe and affordable schools (see S. 1), S158 [21JA]

———provide tax relief for higher education expenses, increase financial aid, and improve student loan programs (see H.R. 1233), H1338 [8AP]

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

———spending of a greater percentage of Federal tax dollars on children's classrooms (see H. Res. 139), H2156 [1MY]

———student financial aid programs (see S. 559), S3011 [10AP]

———student loan reform (see S. 680), S3901 [1MY]

———tax credit for education expenses (see H.R. 1633), H2783 [15MY]

———tax credits relative to elementary and secondary school construction (see S. 1472), S12118 [8NO]

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

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

———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 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 educational grants by private foundations (see H.R. 353), H150 [9JA]

———treatment of employer-provided and graduate level educational assistance (see H.R. 127), H143 [9JA]

———treatment of employer-provided and graduate level educational assistance and interest on education loans (see H.R. 1632), H2783 [15MY]

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

———treatment of expenses for public and nonpublic elementary and secondary education (see H.R. 1816), H3567 [5JN]

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

———treatment of higher education expenses (see S. 930, 1116; H.R. 19, 82, 382, 553, 1627, 1774, 1810), S5927 [18JN], S8532 [31JY], H67, H69 [7JA], H139, H141, H151 [9JA], H284 [4FE], H2783 [15MY], H3273 [3JN], H3567 [5JN]

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

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

———treatment of scholarships received under the National Health Corps Scholarship Program (see S. 1286; H.R. 2951), S10787 [9OC], H10419 [8NO]

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

———treatment of student loan programs and public-private education partnerships for public educational institutions serving disadvantaged students (see H.R. 1512), H2155 [1MY]

———treatment of student loans (see H.R. 724), H523 [12FE]

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

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

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]

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

Electric power: extend energy production credit to electricity produced by wind and closed-loop biomass (see S. 1459), S12118 [8NO]

———extension of the credit for producing electricity from wind (see H.R. 1401), H1706 [17AP]

———treatment of tax-exempt bond financing of certain electrical output facilities (see S. 1483, 1513), S12119 [8NO], S12461 [10NO]

Employment: clarify status of certain school bus contractors and drivers (see S. 1470; H.R. 605), S12118 [8NO], H347 [5FE]

———credit for the hiring of displaced homemakers (see H.R. 402), H152 [9JA]

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

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

———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]

———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]

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

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

———incentives for employers to hire displaced workers relative to closure, realignment, or downsizing of military installations (see S. 273), S1017 [5FE]

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

———repeal the withholding of income taxes and require individuals to pay estimated taxes on a monthly basis (see H.R. 340), H150 [9JA]

———treatment of individual training accounts (see H.R. 213), H146 [9JA]

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

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

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

———exclusion of gross taxes of a decedent relative to certain land subject to qualified conservation easements (see S. 499; H.R. 195, 1763), S2646 [20MR], H145 [9JA], H3273 [3JN]

———exclusion of gross taxes of a decedent relative to forest land subject to qualified conservation easements sold to government entities or conservation groups (see H.R. 2101), H4835 [26JN]

———treatment of family-owned business interests (see S. 482), S2645 [20MR]

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

———treatment of qualified historic properties (see S. 693), S3960 [5MY]

Families and domestic relations: 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]

———authorize Federal entities to take control of certain State child support enforcement programs (see S. 97; H.R. 2189), S161 [21JA], H5486 [17JY]

———child support enforcement (see S. 1074), S8186 [28JY]

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

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

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

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

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

———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]

———treatment of dependent care expenses (see S. 654), S3727 [25AP]

———treatment of dependent care expenses and respite care expenses (see H.R. 1667), H3069 [20MY]

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

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

———treatment of families with elderly family members living at home (see S. 979), S6727 [27JN]

Federal employees: treatment of travel expenses (see H.R. 930), H766 [5MR]

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

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

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

Firearms: taxation of the transfer or sale of certain ammunition (see S. 133), S162 [21JA]

Firefighters: expand types of equipment acquired with tax-exempt financing by volunteer fire departments and emergency medical service organizations (see H.R. 2523), H7729 [23SE]

Food: treatment of charitable donation of food by businesses and farmers (see H.R. 2450), H7199 [10SE]

Foreign corporations: benefits (see S. 315; S. 599), S1300 [12FE], H346 [5FE]

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

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

Foreign trade: 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]

Forests: treatment of family-held forest lands (see S. 552), S3011 [10AP]

Freedom of religion: treatment of tax payments from certain religious individuals relative to nonmilitary purposes (see H.R. 2660), H8832 [9OC]

Frequent flyer mileage awards: treatment (see H.R. 533), H283 [4FE]

Gambling: treatment of losses (see S. 972), S6496 [26JN]

———treatment of organizations that conduct certain games of chance (see S. 651; H.R. 620), S3727 [25AP], H347 [5FE]

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

Gingrich, Representative: resolution of ethics charges (see H. Res. 31), H244 [21JA]

Government: ensure a balanced Federal budget by fiscal year 2002 and create a tax cut reserve fund to protect certain revenues (see S. 1245, 1394), S10293 [1OC], S11863 [6NO]

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

———reduce spending and regulatory programs (see H. Con. Res. 102), H4135 [21JN]

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

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

Health: assure continued health insurance coverage of retired workers (see H.R. 211, 444), H146, H153 [9JA]

———establish State and community assistance programs for providers of health care services and maintenance of safety net hospital infrastructure (see H.R. 735), H523 [12FE]

———full deduction of health insurance costs for self-employed individuals (see S. 420; H.R. 18, 69, 144, 876, 1792), S2129 [11MR], H67, H69 [7JA], H139, H141, H143 [9JA], H700 [27FE], H3476 [4JN]

———protection of enrollees in managed care plans (see H.R. 2967), H10420 [8NO]

———protection of enrollees in managed care plans and HMO's (see S. 353, 373; H.R. 337, 820, 1222, 1749), S1553 [25FE], S1734 [27FE], H150 [9JA], H628 [25FE], H1288 [21MR], H3203 [22MY]

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

———repeal limitations on the number of individuals who may have medical savings accounts (see H.R. 1068, 1582, 1743), H1017 [13MR], H2589 [13MY], H3202 [22MY]

———require group health plans and insurers to offer coverage for children and provide a tax credit for the purchase of such coverage (see H.R. 561), H284 [4FE]

———treatment of benefits given to former police and firefighters for heart and hypertension conditions (see H.R. 202), H145 [9JA]

———treatment of biomedical research funds (see H.R. 1257), H1391 [9AP]

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

———treatment of school-based health insurance programs (see H.R. 1698), H3169 [21MY]

Health care facilities: treatment of recreational fitness services and facilities in certain hospitals (see H.R. 210), H146 [9JA]

Health care providers: permit the issuance of tax-exempt bonds by certain organizations providing rescue and emergency medical services (see H.R. 2613), H8438 [6OC]

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

Homemakers: treatment of individual retirement accounts (see S. 180), S633 [22JA]

House Rules: same-day consideration of certain resolutions (see H. Res. 201), H6025 [29JY]

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

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

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

———increase amount of low-income housing credits allocated in each State and index amounts for inflation (see S. 1252), S10319 [3OC]

———provide assistance to first-time homebuyers (see H.R. 2026), H4338 [24JN]

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

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

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

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

———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]

———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]

———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 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]

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

———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]

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

———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]

———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]

———prohibit retroactive taxation (see H.R. 327), H149 [9JA]

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

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

———reduce tax rate for single filers, eliminate marriage penalty and change date for filing of Federal income tax returns (see H.R. 2718), H9501 [23OC]

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

———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]

———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]

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

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

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

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

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

———treatment of Social Security benefits (see H.R. 2723), H9501 [23OC]

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

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

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

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

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

Information services: treatment of Internet and interactive computer service commerce (see S. 442), S2274 [13MR]

———treatment of Internet and online services fees (see H.R. 995), H804 [6MR]

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

———coverage and treatment of emergency services under health plans (see S. 356; H.R. 815), S1553 [25FE], H627 [25FE]

———credits for health insurance premiums of employees without employer-provided health coverage (see H.R. 539), H283 [4FE]

———deduction for health insurance premiums (see H.R. 321), H149 [9JA]

———expand access to health insurance coverage without pre-existing condition exclusions (see H.R. 2532), H7729 [23SE]

———require coverage of post-delivery follow-up care for certain mothers and newborns (see H.R. 2854), H10171 [6NO]

———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]

———treatment of small property and casualty insurance companies (see H.R. 2258), H5777 [24JY]

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

International organizations: establish estate tax credit for certain employees equivalent to the limited marital deduction (see H.R. 763), H586 [13FE]

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

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

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

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

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

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

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

———conduct independent audit (see H.R. 2587), H8265 [30SE]

———congressional review of regulations increasing Federal revenue (see S. 831), S5341 [5JN]

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

———impose criminal penalties for unauthorized inspection of tax return information (see S. 521, 522, 523; H.R. 1226), S2837 [8AP], H1338 [8AP]

———improve access and increase equity for taxpayers (see H.R. 2598), H8299 [1OC]

———improve operations and governance (see S. 1174; H.R. 2428), S9252 [12SE], H7008 [8SE]

———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]

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

———restrict the authority to examine books and witnesses for purposes of tax administration (see H.R. 2563), H8054 [26SE]

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

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

———selection process and length of term of service for the Commissioner of Internal Revenue (see H.R. 1224), H1288 [21MR]

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]

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

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

Line-item veto: expand the definition of limited tax benefits (see S. 403; H.R. 933), S1979 [5MR], H766 [5MR]

Lobbyists: restore deduction for expenses in connection with State legislation (see S. 427; H.R. 532), S2206 [12MR], H283 [4FE]

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

———treatment of business expense reimbursement arrangements of certain loggers (see S. 574), S3199 [15AP]

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

Mining and mineral resources: eliminate the percentage depletion allowance for asbestos, lead, mercury, and uranium (see S. 51), S160 [21JA]

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

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

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

———application of retail tax relative to certain heavy duty trucks and trailers (see H.R. 160), H144 [9JA]

———deduction for charitable use of passenger automobiles (see H.R. 1731, 1941), H3202 [22MY], H3865 [17JN]

———increase the standard mileage rate deduction for charitable use of passenger automobiles (see S. 676), S3901 [1MY]

———treatment of clean-fuel vehicles (see S. 829), S5253 [3JN]

———treatment of motor fuel excise taxes on fuel used by highway vehicle motors to operate certain power takeoff equipment (see H.R. 67, 1056), H69 [7JA], H141 [9JA], H1017 [13MR]

National forests: address funding shortfall relative to exemption of certain users from fees (see H.R. 1843), H3659 [10JN]

National parks and recreation areas: allow individuals to designate percentage of their tax overpayments or to make contributions for units of the National Park System (see S. 1277; H.R. 755), S10631 [8OC], H586 [13FE]

Native Americans: allow Indian tribes to receive charitable contributions of inventory (see S. 790), S5001 [22MY]

———apply the unrelated business income tax to gaming activities of Indian tribes (see H.R. 325), H149 [9JA]

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

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

———promote tax credits for private investments on Indian reservations (see S. 806), S5109 [23MY]

———provide tax credits for Indian investment and employment (see H.R. 293), H148 [9JA]

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

———treatment of Indian tribal governments as local governments or nonprofit organizations relative to unemployment compensation (see S. 807; H.R. 294), S5109 [23MY], H148 [9JA]

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

New York: waiver of certain health care provider tax provisions under Medicaid (see H.R. 2437), H7118 [9SE]

Nonprofit organizations: repeal cap on outstanding tax-exempt bonds (see H.R. 197), H145 [9JA]

———treatment of affiliation or control by for-profit organizations relative to eligibility for low-income housing tax credits (see H.R. 2765), H9729 [29OC]

Olympic games: allow individuals to designate a portion of their tax overpayment to the U.S. Olympic Committee (see S. 281; H.R. 1016), S1102 [6FE], H888 [11MR]

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: 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]

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

———modify pension plan rules for State judicial retirement plans (see H.R. 1784), H3476 [4JN]

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

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

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

———waive limit on benefits from multiemployer plans (see H.R. 1320), H1456 [14AP]

Personal care services: treatment of certain under the unemployment tax (see H.R. 578), H285 [4FE]

Petroleum: transfer gasoline tax revenues to transportation trust funds (see S. 630, 634; H.R. 255), S3419 [22AP], S3550 [23AP], H147 [9JA]

———use of gasoline tax revenues transferred to transportation trust funds (see H.R. 2382), H6797 [3SE]

Political campaigns: ethics reform and contribution limits (see H.R. 1039), H948 [12MR]

———treatment of certain income relative to principal campaign committees (see H.R. 1112), H1111 [18MR]

Power resources: extend incentives for alcohol used as a fuel as part of any extension of fuel tax rates (see H.R. 2489), H7527 [17SE]

———extension of the credit for producing fuel from a nonconventional source relative to certain uses of biomass fuel sources (see S. 710), S4106 [7MY]

———incentives to encourage domestic production of oil and gas (see S. 770), S4748 [20MY]

———investment credit for conversion of coal and domestic carbonaceous feedstocks into liquid fuels (see H.R. 2175), H5401 [16JY]

———provide equivalent rates on natural gas and gasoline (see H.R. 1623), H2783 [15MY]

———treatment of ethanol fuel (see S. 1008, 1393; H.R. 587), S7302 [11JY], S11863 [6NO], H346 [5FE]

———treatment of ethanol production by cooperatives (see H.R. 161), H144 [9JA]

———treatment of oil and gas produced from recovered inactive wells (see H.R. 2072), H4834 [26JN]

———treatment of oil and gas production within the U.S. (see H.R. 1648), H2784 [15MY]

Presidential Debate Commission: establish on an ongoing basis and require nominees for President and Vice President to participate in debates to receive Federal funding for party conventions (see H.R. 223), H146 [9JA]

Privacy: prohibit Federal agencies from making certain individual records available through interactive computer services (see H.R. 1330, 1367), H1541 [15AP], H1704 [17AP]

———prohibit tax-related mailings from publicly disclosing an individual's Social Security number (see H.R. 2404), H6917 [4SE]

Public debt: 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]

———designate overpayments and contributions (see H.R. 1353), H1611 [16AP]

———provide that individuals entitled to payments from the Government may designate those payments for deficit reduction (see S. 580), S3199 [15AP]

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

Public utilities: treatment of tax-free bonds for output properties (see H.R. 1781), H3475 [4JN]

Public works: provide for tax-exempt financing of private sector highway infrastructure construction (see S. 275), S1017 [5FE]

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

Railroads: establish intercity passenger rail service trust fund (see S. 436; H.R. 1437), S2274 [13MR], H1890 [24AP]

———treatment of diesel fuel used in trains (see H.R. 2474), H7281 [15SE]

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

Real estate: allow a credit against the estate tax for transfers of certain property for conservation purposes (see H.R. 637), H392 [6FE]

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

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

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

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

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

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

———tax 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]

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

———treatment of residential leaseholds and ground rents (see S. 117), S161 [21JA]

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

Religion: protect certain charitable contributions (see S. 1244; H.R. 2604), S10293 [1OC], H8320 [2OC]

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

Research: extend research and development tax credit (see S. 355, 405, 1131; H.R. 947), S1553 [25FE], S1979 [5MR], S8532 [31JY], H767 [5MR]

———permanently extend research credit (see S. 1464), S12118 [8NO]

Revenues: 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]

Roads and highways: impose tax on billboards and apply revenue to surface transportation programs (see H.R. 1449), H1891 [24AP]

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

Safety: tax credit for purchase of child restraint systems for motor vehicles (see S. 130), S162 [21JA]

Schools: treatment of religious schools relative to Federal unemployment tax (see H.R. 124), H143 [9JA]

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

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

Senate: require a 60-vote supermajority to pass legislation increasing taxes (see S. 242), S855 [30JA]

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

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

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

———deductibility of health insurance costs for self-employed individuals and the business use of the home, and clarification of contractor/employee status (see S. 460; H.R. 1145), S2416 [18MR], H1258 [20MR]

———deductions for business use of the home (see S. 406, 703; H.R. 955, 1791), S1979 [5MR], S3998 [6MY], H767 [5MR], H3476 [4JN]

———defer imposition of penalties relative to electronic fund transfers of business taxes (see S. 740), S4479 [14MY]

———exempt from use of electronic fund transfer system for depository taxes (see S. 570; H.R. 722), S3117 [14AP], H522 [12FE]

———full deduction of health insurance costs for self-employed individuals, cost analysis of legislative proposals, and creation of Assistant U.S. Trade Representative for Small Business (see S. 233), S804 [29JA]

———increase deductions for health insurance costs of self-employed individuals (see S. 575), S3199 [15AP]

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

———standards for determining employment status of independent contractors (see S. 473), S2552 [19MR]

———treatment (see S. 74), S160 [21JA]

———treatment of certain depreciable asset expenses (see S. 76; H.R. 1565), S160 [21JA], H2444 [8MY]

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

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

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]

———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]

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

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

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

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

Sports: treatment of golf caddies (see H.R. 2321), H6703 [31JY]

———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]

Staffing firms: treatment of employee benefits (see H.R. 1891), H3796 [12JN]

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

———eliminate requirement to pay unemployment compensation on election worker services (see H.R. 961), H767 [5MR]

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

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

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

———use of community development block grants for nonentitlement areas to offset charity tax credits (see H.R. 2969), H10420 [8NO]

Student Loan Marketing Association: treatment of tax-exempt municipal bonds relative to waiver of redemption premiums (see H.R. 2511), H7600 [18SE]

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

Tax-exempt organizations: notify members of use of dues for political and lobbying activities (see S. 65), S160 [21JA]

———requirements (see H.R. 239), H147 [9JA]

Taxpayer Relief Act: disapproval of line-item veto of provisions relative to tax relief for agricultural production facilities sold to farmer cooperatives (see S. 1157; H.R. 2444), S9018 [9SE], H7118 [9SE]

———repeal provisions that terminate the tax-exempt status of the Teacher's Insurance Annuity Association College Retirement Equities Fund (see S. 1142; H.R. 2527), S8723 [3SE], H7729 [23SE]

———restore and modify provisions relative to tax relief for agricultural production facilities sold to farmer cooperatives (see H.R. 2513), H7728 [23SE]

———technical corrections (see H.R. 2645), H8832 [9OC]

Taxpayers: protect (see H.R. 2838), H10170 [6NO]

Telephones: treatment of certain income received by cooperative telephone companies (see S. 791), S5001 [22MY]

Tires: treatment of the manufacture and importation of tires (see S. 444), S2320 [14MR]

Tobacco products: increase excise tax (see S. 1491), S12119 [8NO]

———increase excise tax to fund a Public Health and Education Resource Trust Fund (see S. 1343; H.R. 2764), S11343 [29OC], H9729 [29OC]

———increase excise taxes to fund health insurance for uninsured children and deficit reduction (see S. 526; H.R. 1263, 1364), S2838 [8AP], H1391 [9AP], H1704 [17AP]

———prevent use by minors, reduce level of addiction, compensate Federal and State governments for tobacco-related illness costs, and enhance biomedical and scientific research (see S. 1492), S12119 [8NO]

———tax status of payments made as a result of tobacco industry liability settlement (see S. Res. 104; H.R. 3030), S6727 [27JN], H10767 [12NO]

———treatment (see H.R. 3027), H10767 [12NO]

———treatment of advertising expenses (see H.R. 1323), H1541 [15AP]

———treatment of excise taxes relative to costs incurred by tobacco industry liability settlement (see S. 1183; H.R. 2385, 2387, 2390), S9515 [17SE], H6797 [3SE]

Transportation: allow credit for public transportation expenses (see H.R. 2157), H5177 [11JY]

———deposit portion of motor fuel excise taxes into Highway Trust Fund and Airport and Airway Trust Fund (see H.R. 644), H393 [6FE]

———provide off-budget treatment for certain transportation trust funds (see S. 265), S1017 [5FE]

———transfer taxing and spending authority over highway programs and mass transit programs to States (see S. 667; H.R. 1470, 3045), S3843 [30AP], H1987 [29AP], H10953 [13NO]

———treatment of employer-provided transit passes and parking benefits (see S. 498; H.R. 878), S2646 [20MR], H700 [27FE]

Treaties and agreements: prevent the imposition of new energy taxes or fees to comply with the global warming treaty (see H. Res. 268), H8833 [9OC]

U.N.: prohibit U.S. contributions relative to U.N. proposals to impose taxes or fees on U.S. citizens (see H.R. 312), H149 [9JA]

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

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

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

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

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

———eligibility for mortgage revenue bond financing (see S. 632; H.R. 1241), S3550 [23AP], H1338 [8AP]

———treatment of certain disabled veterans relative to special separation benefits program (see S. 1247), S10293 [1OC]

Voter Turnout Enhancement Study Commission: establish (see S. 68), S160 [21JA]

Weapons: simplify the assessment and collection of excise tax on arrows (see H.R. 395), H152 [9JA]

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

Biographies

Williams, B. John, Jr., H191 [21JA]

Cloture motions

Education: 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]

Children's Health Insurance Act (H.R. 561), E137 [4FE]

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

Home-Based Business Fairness Act (S. 460), S2432 [18MR]

House Rules Relating to Income Tax Increases, H1479 [15AP]

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

Revenue Reconciliation Act (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]

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]

Documents

Tip Reporting Alternative Commitment Program, S10649 [8OC]

Examples

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

Excerpts

IRS Internal Audit of Employee Misuse of Taxpayer Information: Electronic Audit Research Log Executive Steering Committee, S3188 [15AP]

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

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

Constitutional Amendment To Require a Two-Thirds Majority on the Passage of Legislation Increasing Taxes (H.J. Res. 62), H1479 [15AP]

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

Home-Based Business Fairness Act (H.R. 1145): Committee on Small Business (House), H3440-H3442 [4JN]

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

Public Health and Education Resource (PHAER) Act (S. 1343), S11363 [29OC]

Histories

Federal Gasoline Excise Taxes Since the Inception of the Highway Trust Fund, S11170 [23OC]

Letters

Airport and Airway Trust Fund Tax Reinstatement Act: Grover G. Norquist, Americans for Tax Reform (organization), H601 [25FE]

———several Senators, S1774 [27FE]

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

Bipartisan budget agreement relative to tax cuts: Speaker Gingrich and Senator Lott, S4981 [22MY]

Budget 1998-2002: Senator Roth and Representative Archer, S5328, S5332 [5JN]

———Speaker Gingrich and Senator Lott, S5328 [5JN]

Budget Enforcement Act: Representative Archer, Committee on Ways and Means (House), H5588 [23JY]

———Representative Kasich, Committee on the Budget (House), H5588 [23JY]

———Representative Solomon, Committee on Rules (House), H5588 [23JY]

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]

Charitable Travel Equity Act: Steve Robertson, American Legion, S3867, S3902 [1MY]

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

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

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

College Affordability and Access Act: Stanley O. Ikenberry, American Council on Education, S5952 [19JN]

Exempt certain small businesses from use of electronic fund transfer system for depository taxes: Benhamin Y. Cooper, Small Business Legislative Council, S3124 [14AP]

———Elaine Z. Graham and Kathleen O'Leary, National Restaurant Association, S3124 [14AP]

Extend research and development tax credit: several Members of Congress, S1570 [25FE]

Federal educational programs: Richard W. Riley, Sec. of Education, H9573 [28OC]

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

Health Insurance Tax Equity for Self-Employed Act: Bryce P. Neidig, Nebraska Farm Bureau Federation, S3202 [15AP]

———Dan Danner, National Federation of Independent Business, S3202 [15AP]

Highway Trust Fund: several Senators, S10767 [9OC]

Home-Based Business Fairness Act: Representative Talent, Committee on Small Business (House), H3440 [4JN]

Hope and Opportunity for Postsecondary Education Act: Richard W. Riley, Sec. of Education and Robert Rubin, Sec. of the Treasury, S3051 [10AP]

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]

National policy to improve education system: Jan Horan, H2355 [8MY]

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

Public Health and Education Resource (PHAER) Act: Effective National Action To Control Tobacco Coalition, S11363 [29OC]

———Fran DuMelle, American Lung Association, S11364 [29OC]

———Randy Johnson, National Association of Counties, S11364 [29OC]

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

Reform corportate alternative minimum tax: R. Bruce Josten, U.S. Chamber of Commerce, S4237 [8MY]

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

School construction and infrastructure improvements funding: Brenda L. Welburn, National Association of State Boards of Education, S4856 [21MY]

———Marian Wright Edelman, Children's Defense Fund, S4855 [21MY]

———Michael Casserly, Council of the Great City Schools, S4855 [21MY]

———Raj Barr-Kumar, American Institute of Architects, S4856 [21MY]

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

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 higher education expenses: Representative McGovern, H5129 [10JY]

Tax treatment of Indian tribal governments as local governments or nonprofit organizations relative to unemployment compensation: Judy Knight-Frank, Ute Mountain Ute Tribe, S5124 [23MY]

———Robert B. Peacock, Fond du Lac Reservation Business Committee, S5124 [23MY]

———W. Ron Allen, National Congress of American Indians, S5125 [23MY]

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]

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

Taxpayer Browsing Protection Act: Margaret Milner Richardson, IRS, H1464 [15AP], E598 [8AP]

Tobacco product excise tax increase to fund health insurance for uninsured children and deficit reduction: Kenneth J. Kies, Committee on Taxation (Joint), S4789 [21MY]

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

Treatment of excise taxes on tobacco products relative to costs incurred by tobacco industry liability settlement: several State attorneys general, S8998 [9SE]

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]

Lists

Committee on Finance (Senate) staff, S8442 [31JY]

Committee on Taxation (Joint) staff, S8425 [31JY]

Cosponsors of S. 724, reform corporate alternative minimum tax, S4237 [8MY]

Extraneous material in S. 949, Revenue Reconciliation Act, S6718 [27JN]

House Legislative Counsel staff, S8442 [31JY]

Senate Legislative Counsel staff, S8442 [31JY]

Senator Roth's personal office staff, S8442 [31JY]

Memorandums

Rules and Precedents Regarding Disciplinary Sanctions: Representative Hobson, H192 [21JA]

Taxpayer Browsing Protection Act: Margaret Milner Richardson, IRS, H1464, H1465 [15AP]

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

Protocol Amending Tax Convention Between U.S. and Canada: President Clinton, S9808 [23SE]

Removal of Injunction of Secrecy for Taxation Treaty With Thailand: President Clinton, S723 [28JA]

Tax Convention Between U.S. and Ireland: President Clinton, S9906 [24SE]

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]

———reform process and enforce the bipartisan balanced budget agreement (H.R. 2003), H5613 [23JY]

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]

Opinion polls

Tobacco product excise tax increase to fund health insurance for uninsured children: Wall Street Journal/NBC, S4105 [7MY], S4272 [9MY], S4784 [21MY]

Papers

BBCA, Super-Majorities, and the Federalist—Madison and Hamilton Supported Super-Majorities: Senate Republican Policy Committee, S1873 [4MR]

Constitution and BBCA's Super-Majorities: Senate Republican Policy Committee, S1873 [4MR]

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]

NAM Calls the Alternative Minimum Tax the ``Anti-Manufacturing Tax'': National Association of Manufacturers, S4237 [8MY]

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

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

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

Proposals

Agricultural Water Conservation Act, E33 [7JA]

Legislation relative to completion and release of report on investigation of Representative Gingrich by Commitee on Standards of Official Conduct (House) prior to disciplinary action, H77 [9JA]

Legislation relative to public disclosure of documents relating to report on investigation of Representative Gingrich by Commitee on Standards of Official Conduct (House), H77 [9JA]

Remarks in House

Agriculture: provide a tax credit to develop a water conservation program, E33 [7JA]

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

———treatment of estate taxes on family-owned farm businesses (H.R. 1380), E709 [17AP]

———treatment of livestock sold due to weather-related conditions (H.R. 803), E276 [13FE]

Airlines: deductions for costs to implement FAA manadated safety regulations, H4700 [26JN]

Alaska: charitable deduction for reasonable and necessary expenses of Alaska Native subsistence whaling captains (H.R. 1267), E611 [9AP]

Alcoholic beverages: increase taxes and provide funding for alcohol abuse prevention programs (H.R. 2028), E1306 [24JN]

———treatment of beer, E1642 [3SE]

———treatment of liquor and beer retailers (H.R. 1620), E936 [15MY]

Aviation: excise tax formula, H6646, H6654 [31JY], E1471 [22JY]

———reinstate excise taxes relative to Airport and Airway Trust Fund expenditures (H.R. 1389), E691 [17AP]

———reinstate excise taxes relative to Airport and Airway Trust Fund expenditures (H.R. 668), H593, H594, H598-H605 [25FE], H634 [26FE], E341 [27FE]

———treatment of Airport and Airway Trust Fund excise taxes (H.R. 823), H594 [25FE]

———treatment of FAA mandated aircraft maintenance and repair expenditures (H.R. 1844), E1170 [10JN]

———treatment of international airline passengers from destinations outside the U.S., H4690, H4700 [26JN], E1447 [17JY]

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]

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

Brookhaven, NY: tribute to IRS service center, E1635 [3SE]

Budget: allocation of funds, H2434-H2440 [8MY], H2497 [13MY]

———create a tax cut reserve fund to protect revenues generated by economic growth (H.R. 2496), H7533 [18SE]

———deficit, H1322-H1326 [8AP]

———ensure that the budget proposal concurs with the provisions of the bipartisan budget agreement (H.R. 2037), H4576 [25JN], H5602 [23JY]

———line-item veto, H6640 [31JY]

———public access to budget information over the Internet, H2795 [16MY], H2934 [20MY]

———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]

———reform process and enforce the bipartisan balanced budget agreement (H.R. 2003), H5565 [22JY], H5595-H5622 [23JY], H5811-H5812 [25JY], H5829 [28JY]

———reform process and enforce the bipartisan balanced budget agreement (H.R. 2003), consideration (H. Res. 192), H5584-H5595 [23JY]

———reform process and enforce the bipartisan balanced budget agreement (H.R. 2003), motion to recommit, H5613 [23JY]

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

———application of tax laws to U.S. businesses operating abroad, H6657 [31JY]

———application of tax laws to U.S. businesses operating abroad (H.R. 1783), E1103 [4JN]

———aviation tax proposals, H5041 [10JY], E1339 [27JN]

———effects, H1394 [10AP]

———incentives for providing technological assistance to schools, E22 [7JA]

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

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

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

———reduce corporate welfare (H.R. 1340), E658 [15AP]

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

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

———treatment of economic subsidies provided by State and local governments to lure or retain businesses (H.R. 3044), E2358 [13NO]

Cemeteries and funerals: treatment of funeral trusts (H.R. 684), E224 [12FE]

Children and youth: incentives to increase the demands for and supply of quality child care (H.R. 2213), E1464 [22JY]

Climate: global warming, H8638 [8OC]

Colleges and universities: treatment of income for graduate students, H5129 [10JY], H5136 [11JY], H5190 [15JY], E1555 [29JY]

Commission on Privacy of Government Records: establish (H.R. 1330), H1346 [9AP]

Computers: treatment of contributions of computer technology and equipment to elementary or secondary schools, H4694 [26JN], H6660 [31JY]

———treatment of contributions of computer technology and equipment to elementary or secondary schools (H.R. 1153), E556 [21MR]

———treatment of contributions of computer technology and equipment to elementary or secondary schools (H.R. 1478), E774, E783 [29AP]

———treatment of depreciation of computers and peripheral equipment (H.R. 1968), E1261 [19JN]

———treatment of software exports (H.R. 143), E11 [7JA]

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

———national agenda, H1382 [9AP], H2011 [30AP]

———require a three-fifths majority on the passage of legislation increasing revenue, H1282 [21MR]

———require a two-thirds majority on the passage of legislation increasing taxes, H1410 [10AP]

Constitutional amendments: abolish Federal income tax (H.J. Res. 70), H1457 [15AP], E633 [10AP]

———require a two-thirds majority on the passage of legislation increasing taxes (H.J. Res. 62), H1449-H1452 [14AP], H1458, H1460, H1461, H1473, H1480-H1506, H1510, H1527-H1534 [15AP], E697 [17AP]

———require a two-thirds majority on the passage of legislation increasing taxes (H.J. Res. 62), consideration (H. Res. 113), H1473-H1480 [15AP]

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]

Consumers: national sales tax, H1412 [10AP]

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

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

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

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

Cost of Government Day: observance, E1352 [27JN]

Courts: requirements relative to raising of taxes by Federal courts, H2865 [16MY]

Democratic Party: national agenda, H1343, H1344, H1345, H1346 [9AP], H1415-H1419 [10AP], H2779, H2781 [15MY], H2927, H2935 [20MY]

Dept. of Defense: allow military health care system beneficiaries the option to enroll in Federal Employees Health Benefits Program and to establish medical savings accounts (H.R. 2100), E1347 [27JN]

Dept. of the Treasury: require burden of proof 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]

Disasters: treatment of income tax returns relative to Presidentially declared disaster areas (H.R. 1434), E750 [24AP]

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

Discrimination: treatment of social clubs found to be practicing prohibited discrimination (H.R. 2928), H10353 [8NO]

District of Columbia: repeal congressionally imposed tax exemptions provided to certain entities (H.R. 889), E353 [27FE]

———revitalize, H567 [13FE]

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

———treatment of residents (H.R. 549), H272 [4FE], H301 [5FE], E152 [4FE]

Domestic policy: national objectives priority assignments, E311 [25FE]

Drugs: credit for clinical testing of certain drugs for rare diseases or conditions (H.R. 1169), E550 [21MR]

Ecology and environment: allow expensing and rapid amortization of expenditures for the cleanup and redevelopment of brownfield sites (H.R. 997), E412 [6MR]

———encourage cleanup of brownfield sites and creation of empowerment zones and enterprise communities (H.R. 505), E148 [4FE]

———improve and expand treatment of environmentally distressed buildings and lands, E49 [7JA]

———issuance of tax-exempt remediation bonds to finance cleanup and redevelopment of brownfield sites (H.R. 996), E412 [6MR]

Economy: expansion, E1698 [9SE]

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

———increase in inflation rates, H730 [5MR]

———national objectives priority assignments, H612-H616 [25FE], H3646, H3651-H3653 [10JN], H4125, H4130 [20JN], H4139 [23JN], H4320-H4334 [24JN], H4631-H4637 [25JN], H7483 [17SE], E1640 [3SE]

Education: exclusion of employer-provided educational assistance (H.R. 1382), E698 [17AP]

———national policy to improve system, H6638 [31JY], H8931 [22OC]

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

———provide tax relief for higher education expenses, increase financial aid, and improve student loan programs (H.R. 1233), E599 [8AP]

———school construction and infrastructure improvements funding, H3174 [22MY]

———spending of a greater percentage of Federal tax dollars on children's classrooms (H. Res. 139), H8933 [22OC], H9483 [23OC], H9567-H9575 [28OC], H9630 [29OC], E818 [1MY]

———tax credit for education expenses (H.R. 1633), E940 [15MY]

———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 employer-provided and graduate level educational assistance (H.R. 127), E27 [7JA]

———treatment of employer-provided and graduate level educational assistance and interest on education loans, H6658 [31JY]

———treatment of expenses for public and nonpublic elementary and secondary education (H.R. 1816), H9065 [23OC], E1142 [5JN]

———treatment of higher education expenses, H528 [13FE], H3724 [12JN], H3896 [18JN], H4228 [24JN], H4687, H4690, H4691, H4696, H4698, H4700, H4802-H4813 [26JN], H5026, H5027, H5045, H5046, H5129 [10JY], H5134 [11JY], H5304, H5398, H5399 [16JY], H5501 [22JY], H5902 [28JY], H6004 [29JY], H6300 [30JY], H6621, H6622, H6639, H6640, H6642-H6644, H6648, H6657 [31JY], H7612 [23SE], H7735, H7736 [24SE], H8127 [29SE], E1555 [29JY], E1676 [5SE]

———treatment of higher education expenses (H.R. 19), E52 [7JA]

———treatment of higher education expenses (H.R. 553), E150 [4FE]

———treatment of higher education expenses (H.R. 1627), E940 [15MY]

———treatment of higher education expenses (H.R. 1810), H3551 [5JN]

———treatment of scholarships received under the National Health Corps Scholarship Program (H.R. 2951), E2277 [9NO]

———treatment of student loan programs and public-private education partnerships for public educational institutions serving disadvantaged students (H.R. 1512), E832 [5MY]

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

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

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

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

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

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

Estate tax: treatment of family-owned business interests, H1800 [24AP]

———treatment of family-owned businesses, H783, H784 [6MR]

———treatment of family-owned businesses (H.R. 1583), E913 [14MY]

Families and domestic relations: 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], H6621, H6622, H6642, H6643, H6648, H6650 [31JY], E1656 [4SE]

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

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

———impact on national agenda, H1165-H1172 [19MR]

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

———treatment of estate, gift, and generation-skipping transfer taxes (H.R. 3076), E2373 [13NO]

———treatment of marriage, H7505 [17SE], E1866 [25SE]

Federal employees: treatment of travel expenses (H.R. 930), H754 [5MR], H1571-H1575 [16AP]

Food: treatment of charitable donation of food by businesses and farmers (H.R. 2450), E1700 [9SE]

Foreign corporations: treatment of income relative to imported properties (H.R. 1373), H1850 [24AP]

Foreign investments: treatment through U.S. regulated investment companies (H.R. 707), E223 [12FE]

Foreign trade: 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]

———treatment of foreign products, H1522 [15AP]

Frequent flyer mileage awards: treatment (H.R. 533), E130 [4FE]

Fresno, CA: anniversary of IRS service center, E452 [12MR]

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

Gingrich, Representative: reimbursement to House of Representatives for ethics investigation expenses, H1443 [14AP], H1621, H1622, H1623, H1624, H1627-H1629, H1699-H1702 [17AP]

———resolution of ethics charges, H3, H17-H23 [7JA], H79, H80 [9JA], E32 [7JA], E168 [5FE]

———resolution of ethics charges (H. Res. 31), H171-H235 [21JA], E445 [12MR]

Government: reduce spending and regulatory programs (H. Con. Res. 102), H4139, H4147-H4149 [23JN]

Guam: U.S. policy, H3572-H3575 [6JN], E1195 [12JN]

Health: assure continued health insurance coverage of retired workers (H.R. 211), E56 [7JA]

———assure continued health insurance coverage of retired workers (H.R. 444), E74 [9JA]

———establish State and community assistance programs for providers of health care services and maintenance of safety net hospital infrastructure (H.R. 735), E241-E243 [12FE]

———full deduction of health insurance costs for self-employed individuals (H.R. 144), E29 [7JA]

———full deduction of health insurance costs for self-employed individuals (H.R. 18), E52 [7JA]

———full deduction of health insurance costs for self-employed individuals (H.R. 876), E342 [27FE]

———include organ donation forms and information in individual income tax refund payments, H7082, H7083 [9SE]

———inclusion of organ donor information with tax refund checks, E407 [6MR]

———protection of enrollees in managed care plans and HMO's, H10774 [13NO], E2179 [4NO]

———protection of enrollees in managed care plans and HMO's (H.R. 1222), E564 [21MR]

———protection of enrollees in managed care plans and HMO's (H.R. 1749), E1036 [22MY]

———protection of enrollees in managed care plans and HMO's (H.R. 337), E46 [7JA], E89 [9JA], E1352 [27JN]

———protection of enrollees in managed care plans and HMO's (H.R. 820), E313 [25FE]

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

———require group health plans and insurers to offer coverage for children and provide a tax credit for the purchase of such coverage (H.R. 561), H1007 [13MR], E137 [4FE]

———treatment of benefits given to former police and firefighters for heart and hypertension conditions (H.R. 202), E54 [7JA]

———treatment of school-based health insurance programs (H.R. 1698), E993 [21MY]

Health care professionals: treatment of primary health providers in health professional shortage areas (H.R. 2804), E2182 [4NO]

Health care providers: permit the issuance of tax-exempt bonds by certain organizations providing rescue and emergency medical services (H.R. 2613), E1946, E1947 [7OC]

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

House of Representatives: Women's Caucus news conference on tax rates, H4079 [19JN]

House Rules: same-day consideration of certain resolutions (H. Res. 201), H6303-H6312 [30JY]

Income: 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]

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

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

———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]

———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]

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

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

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

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

———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]

———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]

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

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

———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 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]

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

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

———workmen's compensation relative to certain personal liability assignments (H.R. 1509), E809, E817 [1MY], E835 [5MY]

Individual retirement accounts: treatment, H4689, H4701 [26JN], H6628, H6652 [31JY], H8704 [8OC]

———treatment (H.R. 17), E52 [7JA]

———treatment (H.R. 228), E12 [7JA]

———treatment (H.R. 446), H9542 [24OC], E92 [9JA]

———treatment (H.R. 891), H592 [25FE], H8903 [21OC], H9475 [23OC], H10351 [8NO]

———treatment relative to charitable contributions (H.R. 2821), E2192 [7NO]

Information services: treatment of Internet and online services fees (H.R. 995), H786 [6MR]

Insurance: coverage and treatment of emergency services under health plans (H.R. 815), E310 [25FE]

———expand access to health insurance coverage without pre-existing condition exclusions (H.R. 2532), E1824 [23SE]

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

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

Investments: domestic tax credit (H.R. 565), E142 [4FE]

———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]

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

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

IRS: abolish, E1863 [25SE]

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

———audit of Paula Corbin Jones, H7286 [16SE]

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

———funding, H8214, H8215 [30SE], H8698 [8OC]

———impose criminal penalties for unauthorized inspection of tax return information, H4378 [25JN]

———impose criminal penalties for unauthorized inspection of tax return information (H.R. 1226), H1410 [10AP], H1461-H1467, H1490, H1510 [15AP], E598 [8AP], E693 [17AP]

———improve access and increase equity for taxpayers (H.R. 2598), H8700 [8OC], E2233 [8NO]

———improve operations and governance (H.R. 2428), H6999 [8SE]

———legal challenges of enforcement practices, H6722 [3SE]

———reform, H1099 [18MR], H7836 [25SE], H10352 [8NO]

———requirements relative to printing of Social Security numbers on certain mailings, H7475, H7476 [17SE]

———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]

———selection process and length of term of service for the Commissioner of Internal Revenue (H.R. 1224), E566 [21MR]

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

Lobbyists: restore deduction for expenses in connection with State legislation (H.R. 532), E326 [26FE]

Medicare: medical savings accounts, H3807, H3834 [17JN], H3906-H3908 [18JN], H4558, H4565, H4566, H4574, H4583, H4584, H4592 [25JN], H5306 [16JY]

Michigan: amounts of Federal benefits received, E1425 [15JY]

Motor vehicles: deduction for charitable use of passenger automobiles (H.R. 1731), E1027 [22MY]

———treatment of motor fuel excise taxes on fuel used by highway vehicle motors to operate certain power takeoff equipment (H.R. 1056), E2285 [9NO]

Mt. Vernon, IL: tribute to Mt. Vernon Township High School on winning the Illinois Future Farmers of America career development contest, H9043 [23OC]

National parks and recreation areas: allow individuals to designate percentage of their tax overpayments or to make contributions for units of the National Park System (H.R. 755), E280 [13FE]

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

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

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

Nonprofit organizations: allow to participate in the work opportunity tax credit hiring incentives (H.R. 2995), E2302, E2311 [10NO]

Northern Mariana Islands: U.S. policy, H3572-H3575 [6JN], E1195 [12JN]

Oklahoma: qualifications for lands to be considered within a judicial area of an Oklahoma Indian tribe, H6645 [31JY]

Orange County, CA: IRS investigation of Fountain Valley Girls' Softball League, E979 [20MY]

Pensions: 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]

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

———waive limit on benefits from multiemployer plans (H.R. 1320), E641 [14AP]

Petroleum: transfer gasoline tax revenues to transportation trust funds (H.R. 255), E18 [7JA]

———use of gasoline tax revenues transferred to transportation trust funds, H10637 [12NO]

———use of gasoline tax revenues transferred to transportation trust funds (H.R. 2382), E1647 [3SE]

Power resources: apply energy credit to the purchase of small wind turbines (H.R. 2902), E2249 [8NO]

———treatment of ethanol fuel, H4124 [20JN]

———treatment of ethanol fuel (H.R. 587), E174 [5FE]

Presidential Debate Commission: establish on an ongoing basis and require nominees for President and Vice President to participate in debates to receive Federal funding for party conventions (H.R. 223), E4 [7JA]

Privacy: prohibit Federal agencies from making certain individual records available through interactive computer services (H.R. 1330), H1346 [9AP]

———prohibit tax-related mailings from publicly disclosing an individual's Social Security number (H.R. 2404), H6956 [5SE]

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

Public lands: Payment In Lieu of Taxes Program funding, H5073, H5077-H5082 [10JY]

Railroads: treatment of diesel fuel used in trains (H.R. 2474), E1927 [2OC]

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]

Real estate: allow a credit against the estate tax for transfers of certain property for conservation purposes (H.R. 637), E182 [6FE]

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

———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]

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

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

———treatment of timeshare homeowner associations (H.R. 1350), E683 [16AP]

Religion: protect certain charitable contributions (H.R. 2604), E2037 [21OC]

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

———national agenda, H729, H730 [5MR], H856-H859 [11MR], H1023-H1030 [17MR], H1096-H1103 [18MR], H1281 [21MR], H1584 [16AP], H1917 [29AP], H2082-H2088 [30AP], H2097 [1MY], H4075 [19JN], H5170 [11JY], H5580 [23JY], H5921 [29JY], H6765-H6772 [3SE], H9784 [30OC]

Research: extend research and development tax credit (H.R. 947), E380 [5MR]

Revenues: 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]

Roads and highways: establish toll facilities on interstate highways, H952 [13MR]

———impose tax on billboards and apply revenue to surface transportation programs (H.R. 1449), E752 [24AP]

———utilization of transportation trust funds, E1750 [15SE]

Schools: treatment of religious schools relative to Federal unemployment tax (H.R. 124), E55 [7JA]

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

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

Small business: deductibility of health insurance costs for self-employed individuals and the business use of the home, and clarification of contractor/employee status (H.R. 1145), H3250-H3256 [3JN], H3440 [4JN], H4077 [19JN], E558 [21MR]

———deductions for business use of the home, H1527, H1528 [15AP]

———deductions for business use of the home (H.R. 955), H781 [6MR], H1169 [19MR]

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

———standards for determining employment status of independent contractors, H4678, H4679, H4680, H4687, H4697, H4698 [26JN], H5046 [10JY], H5308 [16JY], H5407 [17JY], H5493, H5499 [22JY], H5580 [23JY], H5668, H5671 [24JY], H6020-H6023 [29JY]

———tax and regulatory treatment, H3436, H3437 [4JN], E1113 [4JN]

———treatment, H4090 [20JN], E1741 [11SE]

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

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

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

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

———treatment of benefits (H.R. 693), H458 [12FE]

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

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

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

———use of Federal revenues under existing cap to pay back trust funds, H9479 [23OC]

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

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

Tax-exempt organizations: requirements (H.R. 239), E45 [7JA]

Taxpayer Relief Act: disapproval of line-item veto of provisions relative to tax relief for agricultural production facilities sold to farmer cooperatives (H.R. 2444), E1704 [9SE]

———repeal provisions that terminate the tax-exempt status of the Teacher's Insurance Annuity Association College Retirement Equities Fund (H.R. 2527), E1828 [23SE]

———restore and modify provisions relative to tax relief for agricultural production facilities sold to farmer cooperatives (H.R. 2513), H10398-H10406 [8NO]

Teachers Insurance and Annuity Association-College Retirement Equities Fund: revoke tax-exempt status of pension operation, H4701 [26JN], H5174 [11JY], H6647 [31JY]

Technology: treatment of printed wiring boards and printed wiring assembly equipment (H.R. 2817), E2199 [7NO]

Tobacco products: impose excise tax on individuals who operate vending machines that dispense tobacco products (H.R. 2897), E2239 [8NO]

———increase excise taxes to fund health insurance for uninsured children and deficit reduction, H5831 [28JY], H6340 [30JY]

———increase excise taxes to fund health insurance for uninsured children and deficit reduction (H.R. 1364), E1322 [25JN]

———treatment of excise taxes relative to costs incurred by tobacco industry liability settlement, H7203, H7204 [11SE], H7373-H7375 [17SE], H8835-H8837 [21OC]

———treatment of excise taxes relative to costs incurred by tobacco industry liability settlement (H.R. 2390), H7126 [10SE], E1639 [3SE]

Transportation: deposit portion of motor fuel excise taxes into Highway Trust Fund and Airport and Airway Trust Fund (H.R. 644), E197 [10FE]

———national policy for infrastructure, H2105 [1MY]

———treatment of employer-provided transit passes and parking benefits (H.R. 878), H849 [11MR], E340 [27FE]

Treaties and agreements: prevent the imposition of new energy taxes or fees to comply with the global warming treaty (H. Res. 268), H8697 [8OC]

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

Veterans: eligibility for mortgage revenue bond financing (H.R. 1241), E581 [8AP]

Women: comprehensive pension protection (H.R. 766), E259 [13FE]

———comprehensive pension protection (H.R. 1496), E796 [30AP]

———relief in tax cut legislation, H4677 [26JN]

Remarks in Senate

Adoption: treatment of expenses (S. 935), S5932-S5935 [18JN]

Agriculture: allocation of alcohol fuels credit to patrons of ethanol-producing cooperatives (S. 1066), S8095, S8096 [24JY], S11212 [24OC]

———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]

———special estate tax valuation relative to cash rentals of farmland (S. 549), S3020 [10AP]

———special estate tax valuation relative to cash rentals of farmland (S. 792), S5010 [22MY]

———treatment of certain installment sales as alternative minimum tax preference items (S. 181), S151 [21JA], S635-S640, S656 [22JA], S693, S696 [28JA]

———treatment of livestock sold due to weather-related conditions (S. 239), S874-S876 [30JA]

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

———treatment of self-employment tax relative to certain farm rental income (S. 529), S2902, S2903 [9AP]

———treatment of soil and water conservation expenses for farmers who cash rent farmland to family members (S. 429), S2209 [12MR]

———use of income averaging for farmers, S8932 [8SE]

———use of income averaging for farmers (S. 251), S890 [30JA], S1243 [11FE]

Alaska: authorize payments in lieu of taxes to certain unorganized boroughs, S9600 [18SE]

———charitable deduction for reasonable and necessary expenses of Alaska Native subsistence whaling captains (S. 379), S1759 [27FE]

Alcoholic beverages: prohibit advertising in certain areas, increase taxation and provide more inspectors to restrict sale to minors, S10215 [30SE]

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

———treatment of distilled spirits (S. 395), S1982 [5MR]

———treatment of distilled spirits (S. 711), S4108 [7MY]

———treatment of draft cider (S. 475), S2561 [19MR]

Alternative minimum tax: repeal (S. 73), S450-S453 [21JA]

Amtrak: funding, S6691, S6692 [27JN]

———tax credits, S8493 [31JY]

Animals: modify application of passive loss limitations to equine activities (S. 675), S3901 [1MY]

Arts and humanities: treatment of unemployment tax relative to entertainment industry (S. 1123), S8589 [31JY]

Aviation: alternatives to excise tax system, S5037 [23MY]

———excise tax formula, S6700, S6701 [27JN], S8458, S8459 [31JY]

———reinstate excise taxes relative to Airport and Airway Trust Fund expenditures (H.R. 668), S1771-S1775 [27FE], S1803 [28FE]

———reinstate excise taxes relative to Airport and Airway Trust Fund expenditures (S. 243), S877, S878 [30JA], S1036 [5FE]

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

Bankruptcy: 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]

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

Budget: allocation of funds, S3982 [6MY]

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

———balance, S4969-S4973, S4986 [22MY]

———commend deficit reduction and tax relief efforts and encourage submission of budget resolution (S. Res. 74), S3190, S3191 [15AP]

———create a tax cut reserve fund to protect revenues generated by economic growth, S4988 [22MY], S5030 [23MY]

———create a tax cut reserve fund to protect revenues generated by economic growth (S. 800), S10270 [1OC]

———eliminate tax cuts and spending increases to achieve balanced budget, S4741-S4745 [20MY], S4875 [21MY], S4935 [22MY]

———eliminate tax cuts to achieve balanced budget, S4956-S4959, S4985 [22MY]

———ensure budget proposal concurs with the bipartisan budget agreement to restrict tax cuts over a ten year period, S4981, S4982 [22MY]

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

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

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

———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]

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

———require surplus revenue be used for deficit reduction and tax relief, and cap non-defense discretionary spending, S5033, S5089-S5091 [23MY]

———target tax cut benefits towards middle-class families, S4875 [21MY]

———treatment of any future unified budget surpluses (S. Res. 142), S11600 [3NO]

———treatment of tax revenues deposited in the Highway Trust Fund (S. 404), S1990, S1991 [5MR]

Business and industry: application of tax laws to U.S. businesses operating abroad (S. 843), S5358-S5360 [5JN]

———business meal and entertainment expense deductions (S. 114), S494 [21JA]

———deductibility of business meal expenses for individuals who are subject to Federal limitations on hours of service (S. 832), S5344 [5JN]

———improve child care services and options, S6685 [27JN]

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

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

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

———reform corporate alternative minimum tax (S. 724), S4236-S4238 [8MY]

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

———treatment of scientific equipment donated to elementary and secondary schools (S. 99), S479 [21JA]

Cancer Research Trust Fund: establish relative to biomedical research (S. 728), S4243 [8MY]

Children and youth: expand the child and dependent care tax credit (S. 926), S5871 [17JN]

———incentives to increase the demands for and supply of quality child care (S. 1037), S7719-S7732 [17JY], S7875 [22JY], S12447 [10NO]

Committee on Taxation (Joint): tribute to staff, S8442 [31JY]

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

———treatment of software exports (S. 387), S1835-S1837 [3MR]

Congress: constitutional amendment to require a two-thirds majority on the passage of legislation increasing revenue (S.J. Res. 9), S562 [21JA]

———require a two-thirds majority on the passage of legislation increasing taxes, S2806 [8AP], S2965 [10AP], S3161 [15AP]

———subpoena of certain documents relative to tobacco industry liability settlement, S9049 [10SE]

Constitutional amendments: prohibit retroactive taxation (S.J. Res. 17), S1676-S1678 [26FE]

———require a two-thirds majority on the passage of legislation increasing taxes (H.J. Res. 62), S3192 [15AP]

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]

Corporations: prevent avoidance of corporate tax on prearranged sales of corporate stock (S. 612), S3359 [17AP]

———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]

Correctional institutions: treatment of certain services provided by inmates, S8387 [31JY]

Cost-of-Living Board: establish (S. 425), S2143-S2145 [11MR]

Courts: clarify the remedial jurisdiction of inferior Federal courts relative to taxation (S. 32), S389 [21JA]

Defense industries: allow contractors a credit for defense conversion employee retraining expenses (S. 272), S1022 [5FE]

Democratic Party: national agenda, S127-S130, S134 [21JA]

Dept. of the Interior: Payment in Lieu of Taxes Program funding, S12628 [13NO]

Dept. of the Treasury: require burden of proof in all tax cases, S11538 [31OC]

Disasters: treatment of income tax returns relative to Presidentially declared disaster areas (S. 585), S3215, S3216 [15AP]

———treatment of personal property damage relative to Presidentially declared disaster areas (S. 1366), S11689 [4NO]

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

Diseases: deductions for home health care, day care, and respite care for households with an Alzheimer's disease patient (S. 653), S3729 [25AP]

District of Columbia: 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]

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

———treatment of residents (S. 753), S4601, S4602 [15MY], S4767 [20MY]

———use of local revenues to fund full reproductive health services for women, S12511 [12NO]

Drugs: credit for clinical testing of certain drugs for rare diseases or conditions (S. 293), S1191 [10FE]

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

———encourage cleanup of brownfield sites and creation of empowerment zones and enterprise communities (S. 235), S856-S862 [30JA]

Education: national policy to improve system, S703 [28JA]

———national policy to improve system (S. 12), S127, S131, S134, S295, S574 [21JA], S666 [22JA], S6009 [19JN]

———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 for safe and affordable schools (S. 1), S123, S137, S163 [21JA], S589 [22JA], S971 [4FE], S2753 [21MR], S4401 [14MY], S4860 [21MY], S9713-S9717, S9720 [19SE]

———school construction and infrastructure improvements funding, S4852-S4860 [21MY], S4926-S4938 [22MY]

———student financial aid programs (S. 559), S3035-S3057 [10AP]

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

———tax credits relative to elementary and secondary school construction (S. 1472), S12140-S12144 [8NO]

———treatment of distributions from State prepaid tuition programs used to pay higher education expenses for the designated beneficiary (S. 285), S1106 [6FE]

———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 higher education costs and savings accounts for college expenses (S. 218), S747 [28JA]

———treatment of higher education expenses, S6427 [26JN], S6696, S6720 [27JN], S8438, S8456 [31JY]

———treatment of higher education expenses (S. 930), S5951 [19JN]

———treatment of higher education expenses (S. 1116), S8580 [31JY]

———treatment of interest on student loans (S. 573), S3199-S3201 [15AP], S3299 [16AP], S3463 [22AP]

———treatment of postsecondary education expenses, S5034, S5035 [23MY]

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

———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]

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

Electric power: extend energy production credit to electricity produced by wind and closed-loop biomass (S. 1459), S12119-S12121 [8NO]

———treatment of tax-exempt bond financing of certain electrical output facilities (S. 1483), S12154 [8NO], S12437 [10NO]

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

Employment: 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]

———extend the work opportunity credit (S. 685), S3906 [1MY]

———incentives for employers to hire displaced workers relative to closure, realignment, or downsizing of military installations (S. 273), S1022 [5FE]

Endangered species: incentives for conservation, S6698, S6699, S6724 [27JN]

———incentives for conservation (S. 901), S5620 [12JN]

———incentives for conservation (S. 1181), S9423 [16SE]

Estate tax: exclusion of gross taxes of a decedent relative to certain land subject to qualified conservation easements (S. 499), S2670, S2672 [20MR]

———treatment of family-owned business interests (S. 482), S2647 [20MR]

———treatment of family-owned businesses (S. 241), S876 [30JA]

———treatment of family-owned businesses (S. 288), S1108 [6FE]

———treatment of qualified historic properties (S. 693), S3963 [5MY]

FAA: airport construction project in Arkansas, S5019 [22MY]

Families and domestic relations: authorize Federal entities to take control of certain State child support enforcement programs (S. 97), S475 [21JA]

———child support enforcement (S. 1074), S8187 [28JY]

———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]

———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]

———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]

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

———treatment of dependent care expenses (S. 654), S3729 [25AP]

———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 families with elderly family members living at home (S. 979), S6741 [27JN]

Firearms: taxation of the transfer or sale of certain ammunition (S. 133), S514 [21JA]

Foreign corporations: benefits (S. 315), S1314 [12FE]

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

Forests: treatment of family-held forest lands, S8469 [31JY]

———treatment of family-held forest lands (S. 552), S3024 [10AP]

Gambling: treatment of losses (S. 972), S6506 [26JN]

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

Gingrich, Representative: release of independent counsel report relative to GOPAC, S2404 [18MR]

Government: national agenda, S1588-S1591 [25FE]

———provide tax relief and condemn certain IRS actions (S. Res. 73), S3190, S3191 [15AP]

Health: full deduction of health insurance costs for self-employed individuals (S. 420), S2132 [11MR]

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

———medical savings account programs, S1729 [27FE]

———protection of enrollees in managed care plans and HMO's (S. 353), S1559 [25FE]

———protection of enrollees in managed care plans and HMO's (S. 373), S1738 [27FE]

Highway Trust Fund: allocation of funds, S10766-S10777 [9OC]

———deposit all Federal gasoline tax revenues, S4963, S4986, S4987, S4991 [22MY]

Homemakers: treatment of individual retirement accounts (S. 180), S634 [22JA]

Housing: increase amount of low-income housing credits allocated in each State and index amounts for inflation (S. 1252), S10322 [3OC]

Immigration: impact on employment and the economy, S12656 [13NO]

———importance of Federal income taxes paid by legal immigrants, S3196 [15AP]

Income: adjust the dependent care tax credit for inflation (S. 490), S2653 [20MR]

———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]

———allow tax credit to individuals active in neighborhood crime watch organizations (S. 911), S5702 [16JN]

———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 [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]

———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 the unified estate and gift tax credit to exempt small businesses and farmers from inheritance taxes (S. 30), S388 [21JA]

———reform laws and filing procedures, S2017-S2019 [6MR], S3161, S3162, S3163, S3164, S3166, S3227 [15AP]

———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]

———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 disability benefits received by former police officers or firefighters (S. 393), S1981 [5MR]

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

Individual retirement accounts: treatment, S6064 [23JN], S6684 [27JN], S8424 [31JY]

———treatment (S. 197), S150 [21JA], S650, S651 [22JA]

———treatment (S. 883), S5528-S5530 [11JN]

Information services: treatment of Internet and interactive computer service commerce (S. 442), S2282 [13MR], S12078 [8NO]

Insurance: coverage and treatment of emergency services under health plans (S. 356), S1570 [25FE]

Internal Revenue Code: terminate, S10205-S10208 [30SE], S10270 [1OC], S11538 [31OC]

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

IRS: abuse of authority in tax audits, S5395 [9JN]

———accountability in tax collection practices and procedures (S. 365), S2724 [20MR]

———clarify field support reorganization relative to Aberdeen, SD, office, S7691 [17JY]

———Committee on Finance (Senate) hearings on enforcement authorities to collect delinquent taxes, S9991-S9994 [26SE]

———congressional review of regulations increasing Federal revenue (S. 831), S5343 [5JN]

———ensure taxpayer confidence in the problem resolution process by providing a more independently operated Office of the Taxpayer Advocate (S. 1308), S10956 [22OC]

———impose criminal penalties for unauthorized inspection of tax return information (H.R. 1226), S3387 [17AP], S7983 [23JY]

———impose criminal penalties for unauthorized inspection of tax return information (S. 521), S2844 [8AP]

———impose criminal penalties for unauthorized inspection of tax return information (S. 522), S2862 [8AP], S2865 [9AP], S3180-S3190, S3227 [15AP]

———impose criminal penalties for unauthorized inspection of tax return information (S. 522), unanimous-consent agreement, S3168, S3169, S3179 [15AP]

———impose criminal penalties for unauthorized inspection of tax return information (S. 523), S2844-S2846 [8AP]

———improve operations, S3163, S3165, S3227 [15AP]

———improve operations and governance, S10311-S10315 [3OC]

———prohibit the threat of audit to compel agreement with Tip Reporting Alternative Commitment or Tip Rate Determination Agreement (S. 1274), S10649 [8OC]

———reform, S7790 [22JY], S8287-S8290 [30JY]

———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]

———tribute to employees, S3230 [15AP]

Kentucky: prohibit taxation of compensation of Tennessee residents for services as Federal employees at Fort Campbell, KY (S. 613), S3361 [17AP], S10999 [22OC]

Line-item veto: expand the definition of limited tax benefits (S. 403), S1989 [5MR]

Lobbyists: restore deduction for expenses in connection with State legislation (S. 427), S2208 [12MR]

Lumber industry: treatment of business expense reimbursement arrangements of certain loggers (S. 574), S3201 [15AP]

Mail-order sales: collection of State and local taxes on mail-order transactions, S11900 [6NO]

Medicare: medical savings accounts, S5960-S5962 [19JN]

Mining and mineral resources: eliminate the percentage depletion allowance for asbestos, lead, mercury, and uranium (S. 51), S415 [21JA]

———ensure receipt of a fair return for the extraction of locatable minerals on public domain lands, S9577-S9587 [18SE], S9847 [24SE]

———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]

———treatment of benefits to retired coal miners (S. 1105), S8566, S8567 [31JY], S10487 [7OC]

Minnesota: extension of tax filing deadline for individuals living in disaster area, S2875 [9AP]

Motor vehicles: increase the standard mileage rate deduction for charitable use of passenger automobiles (S. 676), S3866, S3902 [1MY]

———treatment of clean-fuel vehicles (S. 829), S5259 [3JN]

National Federation of Independent Business: sponsorship of national petition to abolish current IRS income tax code, S9776 [23SE]

Native Americans: allow Indian tribes to receive charitable contributions of inventory (S. 790), S5009 [22MY]

———depreciation on property used within an Indian reservation (S. 470), S2479, S2480 [18MR]

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

———promote tax credits for private investments on Indian reservations (S. 806), S5122 [23MY]

———reissuance of tax-exempt bonds, S6695 [27JN]

———treatment of income derived by a member of an Indian tribe from natural resources (S. 809), S5122 [23MY]

———treatment of Indian tribal governments as local governments or nonprofit organizations relative to unemployment compensation (S. 807), S5122, S5123 [23MY]

Nevada Taxpayers Association: anniversary, S1482 [24FE]

Oklahoma: qualifications for lands to be considered within the jurisdiction of an Oklahoma Indian tribe, S8469 [31JY]

Olympic games: allow individuals to designate a portion of their tax overpayment to the U.S. Olympic Committee (S. 281), S1102 [6FE]

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

———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]

———modify the application of nondiscrimination rules to governmental plans (S. 622), S3422, S3423 [22AP]

———treatment, S6699 [27JN]

Petroleum: gasoline tax relative to highway trust fund, S1795 [28FE]

———transfer gasoline tax revenues to transportation trust funds (S. 630), S3454 [22AP]

———transfer gasoline tax revenues to transportation trust funds (S. 634), S3553 [23AP]

———use of gasoline tax revenues transferred to transportation trust funds, S10938-S10947 [22OC], S11170 [23OC], S11277, S11280-S11283 [28OC], S11313-S11317 [29OC]

Power resources: incentives to encourage domestic production of oil and gas (S. 770), S4759 [20MY]

———status of enhanced oil recovery projects, S9351 [15SE]

———treatment of differences contracts relative to purchase of electricity from a central power pool in the United Kingdom, S8467 [31JY]

———treatment of ethanol fuel, S4579 [15MY], S6689, S6690, S6697, S6698 [27JN], S11891 [6NO]

———treatment of ethanol fuel (S. 1008), S7302 [11JY]

———treatment of ethanol fuel (S. 1393), S11877 [6NO]

Public debt: provide that individuals entitled to payments from the Government may designate those payments for deficit reduction (S. 580), S3212 [15AP]

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

Public works: provide for tax-exempt financing of private sector highway infrastructure construction (S. 275), S1025 [5FE]

Puerto Rico: provide wage-based tax credits, S6698 [27JN], S8470 [31JY]

———provide wage-based tax credits (S. 906), S5695, S5698 [16JN]

Railroads: establish intercity passenger rail service trust fund (S. 436), S2274 [13MR]

———fuel tax, S6698, S6702, S6703 [27JN], S8465, S8470 [31JY]

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]

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

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

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

———treatment of residential leaseholds and ground rents (S. 117), S495 [21JA]

Religion: protect certain charitable contributions (S. 1244), S10294 [1OC]

Renewal communities: provide incentives for investment (S. 432), S2212, S2214 [12MR]

Republican Party: national agenda, S122-S126, S134 [21JA], S674-S676 [23JA], S2575-S2577 [20MR]

Research: extend research and development tax credit, S1801 [28FE]

———extend research and development tax credit (S. 1131), S8596 [31JY]

———extend research and development tax credit (S. 355), S1569 [25FE]

———extend research and development tax credit (S. 405), S1991-S1993-S1995 [5MR]

———permanently extend research credit (S. 1464), S12131 [8NO]

Revenues: repeal income tax and institute a national sales tax (S. Res. 16), S564 [21JA]

Safety: tax credit for purchase of child restraint systems for motor vehicles (S. 130), S513 [21JA]

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

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

———require a 60-vote supermajority to pass legislation increasing taxes (S. 242), S877 [30JA]

Small business: capital gains tax rates (S. 745), S4588-S4591 [15MY]

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

———deductibility of health insurance costs for self-employed individuals and the business use of the home, and clarification of contractor/employee status (H.R. 1145), S5552 [12JN]

———deductibility of health insurance costs for self-employed individuals and the business use of the home, and clarification of contractor/employee status (S. 460), S2429-S2434 [18MR], S2572 [19MR]

———deductions for business use of the home (S. 406), S1993 [5MR], S2028 [6MR]

———deductions for business use of the home (S. 703), S4005 [6MY]

———defer imposition of penalties relative to electronic fund transfers of business taxes (S. 740), S4485 [14MY]

———exempt from use of electronic fund transfer system for depository taxes (S. 570), S3123-S3125 [14AP]

———full deduction of health insurance costs for self-employed individuals, cost analysis of legislative proposals, and creation of Assistant U.S. Trade Representative for Small Business (S. 233), S817 [29JA]

———increase deductions for health insurance costs of self-employed individuals (S. 575), S3201, S3202 [15AP]

———standards for determining employment status of independent contractors (S. 473), S2559 [19MR]

———treatment of certain depreciable asset expenses (S. 76), S450-S453 [21JA]

———treatment (S. 74), S450-S453 [21JA]

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]

———deductibility of the old-age, survivors, and disability insurance taxes paid by employees and self-employed individuals (S. 579), S3210 [15AP]

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

———payroll taxes, S3069-S3071 [14AP]

———treatment of benefits (S. 244), S878 [30JA]

———treatment of benefits (S. 859), S5423 [9JN]

———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]

Sports: 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]

SSA: modify Personal Earnings and Benefit Estimate Statements to include employer's contributions, S8963, S8993 [9SE]

States: authority to tax compensation paid to certain employees (H.R. 1953), S10441 [6OC], S10999 [22OC]

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

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

Taxation: treatment of certain disabled veterans relative to special separation benefits program (S. 1247), S10295 [1OC]

Tax-exempt organizations: notify members of use of dues for political and lobbying activities (S. 65), S441 [21JA]

Taxpayer Relief Act: disapproval of line-item veto of provisions relative to tax relief for agricultural production facilities sold to farmer cooperatives (S. 1157), S9019 [9SE]

———repeal provisions that terminate the tax-exempt status of the Teacher's Insurance Annuity Association College Retirement Equities Fund (S. 1142), S8723 [3SE], S11241 [27OC]

———restore and modify provisions relative to tax relief for agricultural production facilities sold to farmer cooperatives (H.R. 2513), S12563 [13NO]

———restore and modify provisions relative to tax relief for agricultural production facilities sold to farmer cooperatives (H.R. 2513), placed on calendar, S12436 [10NO]

Teachers Insurance and Annuity Association-College Retirement Equities Fund: revoke tax-exempt status of pension operation, S8459 [31JY]

Telephones: treatment of certain income received by cooperative telephone companies (S. 791), S5009 [22MY]

Temporary Federal unemployment surtax: repeal extension, S6354 [25JN]

Tires: treatment of the manufacture and importation of tires (S. 444), S2324, S2325 [14MR]

Tobacco products: credit increase in excise tax to costs incurred by tobacco industry liability settlement, S8450, S8451 [31JY]

———increase excise tax to fund a Public Health and Education Resource Trust Fund (S. 1343), S11358-S11360 [29OC]

———increase excise taxes to fund health insurance for uninsured children and deficit reduction, S4782-S4828 [21MY], S5097 [23MY], S6428, S6432, S6435-S6437 [26JN], S6682, S6704 [27JN], S8447 [31JY]

———increase excise taxes to fund health insurance for uninsured children and deficit reduction (S. 526), S2846-S2853 [8AP], S3703 [25AP], S4104 [7MY], S4272 [9MY]

———increase excise taxes to reduce youth use, S7025 [8JY]

———prevent use by minors, reduce level of addiction, compensate Federal and State governments for tobacco-related illness costs, and enhance biomedical and scientific research (S. 1492), S12163-S12179 [8NO]

———tax status of payments made as a result of tobacco industry liability settlement (S. Res. 104), S6723 [27JN]

———treatment of excise taxes relative to costs incurred by tobacco industry liability settlement, S8918 [8SE], S8993-S8998 [9SE], S9049, S9050 [10SE], S9300 [12SE]

———treatment of tobacco farmers relative to tobacco industry liability settlement, S9001, S9002 [9SE], S11579-S11581 [3NO]

Transportation: ensure that transportation-related tax revenues are used solely for such programs, S4942-S4950 [22MY]

———funding for infrastructure improvements, S1357 [13FE]

———national policy for infrastructure, S10225 [30SE], S12436 [10NO]

———provide off-budget treatment for certain transportation trust funds (S. 265), S1019 [5FE]

———transfer taxing and spending authority over highway programs and mass transit programs to States (S. 667), S3844 [30AP]

———treatment of employer-provided transit passes and parking benefits (S. 498), S2669 [20MR]

Treaties and agreements: removal of injunction of secrecy, S6385 [25JN], S6667 [26JN], S9806 [23SE], S9906 [24SE]

———resolutions of ratification, S11570 [31OC]

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

Veterans: eligibility for mortgage revenue bond financing (S. 632), S3551 [23AP]

———treatment of certain disabled veterans relative to special separation benefits program (S. 1247), S10295 [1OC]

Voter Turnout Enhancement Study Commission: establish (S. 68), S447 [21JA]

Women: comprehensive pension protection (S. 320), S1383 [13FE]

———comprehensive pension protection (S. 620), S3370, S3371 [17AP]

Reports

Indexing Capital Gains: Robert Stein, S2674 [20MR]

Resolution of Ethics Charges in the Matter of Representative Gingrich: Committee on Standards of Official Conduct (House), H197-H232 [21JA]

———J. Randolph Evans and Ed Bethune, Counsel for Representative Gingrich, H179-H188 [21JA]

Tax Penalty on Corporations That Accumulate Surplus Profits in Excess of the Reasonable Needs of the Business, H879 [11MR]

Reports filed

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.J. Res. 62, Constitutional Amendment To Require a Two-Thirds Majority on the Passage of Legislation Increasing Taxes: Committee on Rules (House) (H. Res. 113) (H. Rept. 105-54), H1456 [14AP]

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. 2003, Budget Enforcement Act: Committee on Rules (House) (H. Res. 192) (H. Rept. 105-195), H5568 [22JY]

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]

Constitutional Amendment To Require a Two-Thirds Majority on the Passage of Legislation Increasing Taxes: Committee on the Judiciary (House) (H.J. Res. 62) (H. Rept. 105-50), H1437 [10AP]

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

Education Spending Relative to a Greater Percentage of Federal Tax Dollars on Children's Classrooms: Committee on Education and the Workforce (House) (H. Res. 139) (H. Rept. 105-349), H9613 [28OC]

Family Farmer Protection Act: Committee on the Judiciary (Senate) (S. 1024), S10787 [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]

Nomination of Mary Ann Cohen To Be U.S. Tax Court Judge: Committee on Finance (Senate), S11341 [29OC]

Protocol Amending Taxation Convention With Canada: Committee on Foreign Relations (Senate) (Exec. Rept. 105-12), S11448 [30OC]

Reinstate Aviation Excise Taxes Relative to Airport and Airway Trust Fund Expenditures: Committee on Finance (Senate) (S. 279) (S. Rept. 105-4), S1017 [5FE]

———Committee on Ways and Means (House) (H.R. 668) (H. Rept. 105-5), H585 [13FE]

Restore and Modify Provisions in Taxpayer Relief Act Relative to Treatment of Agricultural Production Facilities Sold to Farmer Cooperatives: Committee on Ways and Means (House) (H.R. 2513) (H. Rept. 105-318), H8832 [9OC]

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

Same-Day Consideration of Certain Resolutions: Committee on Rules (House) (H. Res. 201) (H. Rept. 105-216), H6025 [29JY]

State Authority To Tax Compensation Paid to Certain Employees: Committee on the Judiciary (House) (H.R. 1953) (H. Rept. 105-203), H5825 [25JY]

Taxation Agreement With Turkey: Committee on Foreign Relations (Senate) (Exec. Rept. 105-6), S11447 [30OC]

Taxation Convention With Austria: Committee on Foreign Relations (Senate) (Exec. Rept. 105-7), S11447 [30OC]

Taxation Convention With Ireland: Committee on Foreign Relations (Senate) (Exec. Rept. 105-13), S11448 [30OC]

Taxation Convention With Luxembourg: Committee on Foreign Relations (Senate) (Exec. Rept. 105-8), S11447 [30OC]

Taxation Convention With South Africa: Committee on Foreign Relations (Senate) (Exec. Rept. 105-11), S11448 [30OC]

Taxation Convention With Switzerland: Committee on Foreign Relations (Senate) (Exec. Rept. 105-10), S11447 [30OC]

Taxation Convention With Thailand: Committee on Foreign Relations (Senate) (Exec. Rept. 105-9), S11447 [30OC]

Taxpayer Browsing Protection Act: Committee on Ways and Means (House) (H.R. 1226) (H. Rept. 105-51), H1456 [14AP]

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]

Reports to constituents

Hamilton, Representative: IRS—Overhaul Overdue, E672 [16AP]

———Major Budget Votes, E1379 [9JY]

———Mood of the Country, E2051 [22OC]

———Tax Reform, E805 [30AP]

Resignations

National Commission on Restructuring the IRS: Representative Matsui, H250 [4FE]

Resolutions by organizations

Tax treatment of Indian tribal governments as local governments or nonprofit organizations relative to unemployment compensation: National Congress of American Indians, S5125 [23MY]

Resolutions of ratification

Protocol Amending Taxation Convention With Canada, S11448 [30OC], S11572 [31OC]

Taxation Agreement With Turkey, S11447 [30OC], S11570 [31OC]

Taxation Convention With Austria, S11447 [30OC], S11570 [31OC]

Taxation Convention With Ireland, S11448 [30OC], S11572 [31OC]

Taxation Convention With Luxembourg, S11447 [30OC], S11571 [31OC]

Taxation Convention With South Africa, S11448 [30OC], S11571 [31OC]

Taxation Convention With Switzerland, S11447 [30OC], S11571 [31OC]

Taxation Convention With Thailand, S11447 [30OC], S11571 [31OC]

Rulings of the Chair

Gingrich, Representative: reimbursement to House of Representatives for ethics investigation expenses, H1624 [17AP], H1709 [21AP]

Statements

Great Civilizations: Will Durant, H5783 [25JY]

Moving Dollars to the Classroom: Representative Pitts, H9568-H9570 [28OC]

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]

Resolution of Ethics Charges Against Speaker Gingrich: Representative Hilliard, E445 [12MR]

Resolution of Ethics Charges in the Matter of Representative Gingrich: B. John Williams, Jr., H192 [21JA]

School Construction and Infrastructure Improvements Funding: Associated General Contractors, S4856 [21MY]

Social Security Trust Funds: Senator Domenici, S1361 [13FE], S1507 [25FE]

Tax Treatment of Graduate Student Income: Sam Liu, E1556 [29JY]

Vermont Property Tax Reform Relative to School District Funding: Spencer Crispe, E1114 [4JN]

Statistics

U.S.-China Trade—The Status Quo, H4239 [24JN]

Studies

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

Summaries

American Farm and Ranch Protection Act (S. 499), S2671 [20MR]

Application of Tax Laws to U.S. Businesses Operating Abroad (S. 843), S5358-S5360 [5JN]

Budget Enforcement Act (H.R. 2003), H5585-H5588 [23JY]

Budget Treatment of Tax Revenues Deposited in the Highway Trust Fund (S. 404), S1990 [5MR]

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]

Coverage and Treatment of Emergency Services Under Health Plans (H.R. 815), E311 [25FE]

Domestic Oil and Gas Production and Recovery Act (S. 770), S4759 [20MY]

Education Opportunities Tax Act (H.R. 1512), E832 [5MY]

Health Insurance Bill of Rights Act (S. 353), S1568 [25FE]

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

Increase Tobacco Excise Taxes To Fund Health Insurance for Uninsured Children, S8448 [31JY]

Managed Care Consumer Protection Act (H.R. 337), E47 [7JA]

Michigan Beneficiaries of Child Tax Credit in H.R. 2014, Taxpayer Relief Act: Senator Levin, S8456 [31JY]

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

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

School Repair and Construction Act (S. 1471), S12142 [8NO]

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

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

Tax Treatment of School-Based Health Insurance Programs (H.R. 1698), E994 [21MY]

Tax Treatment of the Manufacture and Importation of Tires (S. 444), S2329 [14MR]

Unauthorized Inspection of Tax Return Information by Employees of the IRS: GAO, S3184 [15AP]

Tables

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

Consideration of budget reconciliation legislation, 1980-1996, H4386 [25JN]

Consumer Price Index for 1996, S6672 [27JN]

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]

Federal, State/local and total government taxes and spending as a percentage of gross domestic product, S1610 [26FE]

Federal revenues from tobacco industry liability settlement, S9005 [9SE]

Layover period for budget reconciliation legislation, 1980-1996, H4386 [25JN]

Reduction in youth smoking and increase in lives saved under S. 1343, Public Health and Education Resource (PHAER) Act, S11364 [29OC]

Sliding scale capital gains proposal, H694 [27FE]

State administration costs for formula grant programs, H9574 [28OC]

Tax relief in various income categories over 5-year period, H3890 [18JN]

Tax treatment of Social Security benefits, S879 [30JA]

Total additional contract authority relative to use of gasoline tax revenues transferred to transportation trust funds, 1999-2003, S11316 [29OC]

Total Government taxes and spending for selected Organization for Economic Cooperation and Development countries as a percentage of gross domestic product, S1611 [26FE]

Total Government taxes and spending for selected Pacific Rim countries as a percentage of gross domestic product, S1611 [26FE]

Testimonies

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]

Texts of

H. Con. Res. 102, reduce Government spending and regulatory programs, H4147 [23JN]

H. Con. Res. 138, technical corrections in enrollment of H.R. 2014, Taxpayer Relief Act, H6680 [31JY]

H. Res. 31, resolution of ethics charges in the matter of Representative Gingrich, H171 [21JA]

H. Res. 93, calculation of Consumer Price Index relative to correction of cost-of-living adjustments, H2183 [6MY]

H. Res. 109, rates, H1467 [15AP]

H. Res. 113, consideration of H.J. Res. 62, constitutional amendment to require a two-thirds majority on the passage of legislation increasing taxes, H1473 [15AP]

H. Res. 139, spending of a greater percentage of Federal tax dollars on children's classrooms, H9567 [28OC]

H. Res. 174, consideration of H.R. 2014 and 2015, Taxpayer Relief Act and Balanced Budget Act, H4385 [25JN]

H. Res. 192, consideration of H.R. 2003, Budget Enforcement Act, H5584 [23JY]

H. Res. 201, House Rules relative to same-day consideration of certain resolutions, H6303 [30JY]

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. 62, constitutional amendment to require a two-thirds majority on the passage of legislation increasing taxes, H1480 [15AP]

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. 668, Airport and Airway Trust Fund Tax Reinstatement Act, H598 [25FE]

H.R. 930, Travel and Transportation Reform Act, H754-H756 [5MR], H1571-H1573 [16AP]

H.R. 1226, Taxpayer Browsing Protection Act, H1462 [15AP]

H.R. 1580, improve allocation of health care resources for veterans, E916 [14MY]

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. 2003, Budget Enforcement Act, H5595-H5601, H5613-H5619 [23JY]

H.R. 2014, Revenue Reconciliation Act, S6794-S6873 [27JN]

H.R. 2014, Taxpayer Relief Act, H4702-H4777 [26JN]

H.R. 2450, Good Samaritan Tax Act, E1700 [9SE]

H.R. 2513, restore and modify Taxpayer Relief Act provisions relative to tax relief agricultural production facilities sold to farmer cooperatives, H10398-H10402 [8NO]

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

S. 1, Safe and Affordable Schools Act, S164-S176 [21JA]

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

S. 12, Education for the 21st Century Act, S296-S304 [21JA]

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

S. 51, eliminate the percentage depletion allowance for asbestos, lead, mercury, and uranium, S416 [21JA]

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

S. 68, Voter Turnout Enhancement Study Commission, S447 [21JA]

S. 69, allow one-time election of interest rate to be used for calculating pension cash-outs, S448 [21JA]

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

S. 82, Child Care Infrastructure Act, S461 [21JA]

S. 97, Uniform Child Support Enforcement Act, S476 [21JA]

S. 99, tax treatment of scientific equipment donated to elementary and secondary schools, S479 [21JA]

S. 114, business meal and entertainment expense tax deductions, S494 [21JA]

S. 117, tax treatment of residential leaseholds and ground rents, S496 [21JA]

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

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

S. 127, Employee Educational Assistance Act, S512 [21JA]

S. 130, tax credit for purchase of child restraint systems for motor vehicles, S513 [21JA]

S. 142, Fair Housing Act, S11599 [3NO]

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. 218, tax treatment of higher education costs and savings accounts for college expenses, S747 [28JA]

S. 235, encourage cleanup of brownfield sites and creation of empowerment zones and enterprise communities, S857-S859 [30JA]

S. 239, tax treatment of livestock sold due to weather-related conditions, S875 [30JA]

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

S. 281, U.S. Olympic Checkoff Act, S1102 [6FE]

S. 293, tax credit for clinical testing of certain drugs for rare diseases or conditions, S1192 [10FE]

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. 353, Health Insurance Bill of Rights Act, S1560-S1568 [25FE]

S. 355, extend research and development tax credit, S1570 [25FE]

S. 373, Health Insurance Bill of Rights Act, S1738-S1747 [27FE]

S. 379, charitable tax deduction for reasonable and necessary expenses of Alaska Native subsistence whaling captains, S1759 [27FE]

S. 387, Software Export Equity Act, S1835 [3MR]

S. 393, tax treatment of certain disability benefits received by former police officers or firefighters, S1981 [5MR]

S. 395, Distilled Spirits Tax Payment Simplification Act, S1982 [5MR]

S. 403, expand definition of limited tax benefits applicable to line-item veto, S1990 [5MR]

S. 405, extend research and development tax credit, S1993 [5MR]

S. 406, Home Office Deduction Act, S1994 [5MR]

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

S. 425, Cost-of-Living Board Act, S2143 [11MR]

S. 442, Internet Tax Freedom Act, S2283 [13MR]

S. 444, tax treatment of the manufacture and importation of tires, S2324 [14MR]

S. 460, Home-Based Business Fairness Act, S2430-S2432 [18MR]

S. 473, Independent Contractor Tax Reform Act, S2559 [19MR]

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. 498, Commuter Choice Act, S2670 [20MR]

S. 499, American Farm and Ranch Protection Act, S2670 [20MR]

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

S. 522, Taxpayer Browsing Protection Act, S3189 [15AP]

S. 529, Farm Independence Act, S2902 [9AP]

S. 548, Child Care Expansion Act, S3394 [22AP]

S. 549, special estate tax valuation relative to cash rentals of farmland, S3021 [10AP]

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

S. 552, Family Forestland Preservation Tax Act, S3024-S3027 [10AP]

S. 559, Hope and Opportunity for Postsecondary Education Act, S3035-S3051 [10AP]

S. 570, exempt certain small businesses from use of electronic fund transfer system for depository taxes, S3124 [14AP]

S. 575, Health Insurance Tax Equity for Self-Employed Act, S3201 [15AP]

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

S. 622, modify the tax application of pension nondiscrimination rules to governmental plans, S3423 [22AP]

S. 632, eligibility of veterans for mortgage revenue bond financing, S3551 [23AP]

S. 634, transfer gasoline tax revenues to transportation trust fund, S3553 [23AP]

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. 675, Equine Tax Fairness Act, S3901 [1MY]

S. 676, Charitable Travel Equity Act, S3902 [1MY]

S. 685, work opportunity tax credit extension, S3906 [1MY]

S. 693, treatment of qualified historic properties relative to estate taxes, S3963 [5MY]

S. 711, Distilled Spirits Tax Payment Simplification Act, S4108-S4110 [7MY]

S. 740, defer imposition of penalties on small businesses relative to electronic fund transfers of business taxes, S4485 [14MY]

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

S. 753, District of Columbia Economic Recovery Act, S4767-S4770 [20MY]

S. 790, allow Indian tribes to receive charitable contributions of inventory, S5009 [22MY]

S. 791, tax treatment of certain income received by cooperative telephone companies, S5010 [22MY]

S. 792, special estate tax valuation relative to cash rentals of farmland, S5011 [22MY]

S. 829, Clean-Fuel Vehicle Act, S5259 [3JN]

S. 831, Stealth Tax Prevention Act, S5343 [5JN]

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. 907, permanent extension of the transition tax rule for certain publicly traded partnerships, S5698 [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. 972, tax treatment of gambling losses, S6507 [26JN]

S. 1037, Creating Improved Delivery of Child Care—Affordable, Reliable, and Educational Act, S7722-S7731 [17JY]

S. 1066, allocation of alcohol fuels tax credit to patrons of ethanol-producing cooperatives, S8096 [24JY]

S. 1074, Child Support Reform Act, S8187-S8189 [28JY]

S. 1096, Internal Revenue Service Restructuring and Reform Act, S8535-S8547 [31JY]

S. 1123, treatment of unemployment tax relative to entertainment industry, S8589 [31JY]

S. 1142, repeal Taxpayer Relief Act provisions that terminate the tax-exempt status of the Teacher's Insurance Annuity Association College Retirement Equities Fund, S8724 [3SE]

S. 1149, Investment in Education Act, S8828 [4SE], S9092 [10SE], S11499 [30OC]

S. 1157, disapproval of line-item veto of Taxpayer Relief Act provisions relative to tax relief for agricultural production facilities sold to farmer cooperatives, S9019 [9SE]

S. 1181, Endangered Species Habitat Protection Act, S9424-S9426 [16SE]

S. 1244, Religious Liberty and Charitable Donation Protection Act, S10294 [1OC]

S. 1251, increase State cap of taxation on private activity bonds, S10321 [3OC]

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. 1343, Public Health and Education Resource (PHAER) Act, S11360-S11363 [29OC]

S. 1366, tax treatment of personal property damage relative to Presidentially declared disaster areas, S11689 [4NO]

S. 1459, extend energy production credit to electricity produced by wind and closed-loop biomass, S12120 [8NO]

S. 1464, permanently extend research tax credit, S12132 [8NO]

S. 1471, School Repair and Construction Act, S12141 [8NO]

S. 1483, treatment of tax-exempt bond financing of certain electrical output facilities, S12155 [8NO]

S. 1492, Healthy and Smoke Free Children Act, S12164-S12178 [8NO]

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. 73, provide tax relief and condemn certain IRS actions, S3225 [15AP]

S. Res. 74, commend deficit reduction and tax relief efforts and encourage submission of budget resolution, S3225 [15AP]

S. Res. 104, tax status of payments made as a result of tobacco industry liability settlement, S6763 [27JN]

S.J. Res. 9, constitutional amendment to require a two-thirds majority of Congress on the passage of legislation increasing revenue, S563 [21JA]

Transcripts

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

IRS Bashing: Jacob Weisberg, National Public Radio, E2067 [23OC]